{"data":{"id":"us-al/ala.-code-45-19-243.02","jurisdiction":"us-al","citation":"Ala. Code § 45-19-243.02","heading":"Levy of Tax; Exemptions.","body":"(a) The County Commission of Coosa County may levy, in addition to all other taxes, a one cent sales and use tax parallel to the state sales and use tax.\n(b) The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this part.","path":["Title 45 Local Laws.","Chapter 19 Coosa County.","Article 24 Taxation.","Part 4 Tax, Sales and Use."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-19-243.02","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"b96c383469316a37460c7912e66e0f85d0e5a2afda2c3bf56ffa89457d75a75d","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-19-243.01","next":"us-al/ala.-code-45-19-243.03"},"notice":"GroundRules: Original legal text. Not legal advice."}