{"data":{"id":"us-al/ala.-code-45-56-242.01","jurisdiction":"us-al","citation":"Ala. Code § 45-56-242.01","heading":"County Commission Levy County Sales and Use Tax.","body":"(a) The County Commission of Randolph County, in addition to all other taxes, may levy a county sales and use tax paralleling the state sales and use tax.\n(b) The sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart.","path":["Title 45 Local Laws.","Chapter 56 Randolph County.","Article 24 Taxation.","Part 3 Tax, Sales, and Use.","Subpart 1 2007 Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-56-242.01","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"2913b41aa0e707d06c5e6e94e93fa03ca5825e22e27a6d07ddbb411aa03ac37a","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-56-242","next":"us-al/ala.-code-45-56-242.02"},"notice":"GroundRules: Original legal text. Not legal advice."}