{"data":{"id":"us-al/ala.-code-40-23-212","jurisdiction":"us-al","citation":"Ala. Code § 40-23-212","heading":"Rules and Regulations.","body":"The Commissioner of the Department of Revenue shall promulgate any rules necessary to implement and administer this article including, but not limited to, a list of those articles and items qualifying for the exemption pursuant to this article, that do not conflict with the streamlined sales and use tax agreement.","path":["Title 40 Revenue and Taxation.","Chapter 23 Sales and Use Taxes.","Article 7 School Items Annual Sales Tax Holiday."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-23-212","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"86ecf37b5f2eb08a917ab826d2908eb250c69dabf062b0adb3629e9f50d6fac3","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-23-211","next":"us-al/ala.-code-40-23-213"},"notice":"GroundRules: Original legal text. Not legal advice."}