Ala. Code § 45-51-243.12: Construction and Application.

The tax authorized to be levied by this part shall be conclusively presumed to be a direct tax on the lessee or renter, precollected for the purposes of convenience and facility only, and shall not be construed as a gross receipts or gross proceeds tax on the lessor or vendor charged with the collection or remittance of this tax. To the extent that Act 89, adopted during the 1975 Fourth Special Session (Acts 1975, p. 2755), is inconsistent with any provision of this part, such conflicting provision of Act 89 of the 1975 Fourth Special Session (Acts 1975, p. 2755) is superseded and repealed, but only to the extent of the conflict, and Act 89 of the 1975 Fourth Special Session (Acts 1975, p. 2755) shall otherwise remain in full force and effect. Act 2017-465 of the 2017 Regular Session is hereby repealed.