Ala. Code § 45-50-245.60: Definitions.

As used in this subpart, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Monroe County, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-37, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.