Code of Alabama - Title 40: Revenue and Taxation - Section 40-26-2 - Certain municipal privilege license taxes excluded in computation of tax

Section 40-26-2 - Certain municipal privilege license taxes excluded in computation of tax.

Municipal privilege license taxes which are levied and collected by the application of a flat percentage rate on gross sales or gross receipts from sales, and which are passed on directly by the licensee-seller to the purchaser-consumer or user shall be excluded from gross sales or gross receipts, as the case may be, in the computation of the state lodgings tax levied and imposed by this chapter.

(Acts 1965, No. 788, p. 1475.)

Last modified: May 3, 2021