(a) The following words, terms, and phrases as used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning:
(1) COUNTY. Houston County in the State of Alabama.
(2) COUNTY GROSS RECEIPTS TAX AREA. All of Houston County.
(3) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next calendar year.
(4) ITS DESIGNEE or DESIGNEE. Any entity, person, or corporation, including, but not limited to, the State Department of Revenue, designated by resolution of the Houston County Commission to act for or on behalf of the Houston County Commission to perform all or any part of the rights, functions, and duties of the Houston County Commission given, delegated, or set forth in this subpart.
(5) MONTH. A calendar month.
(6) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December.
(7) REGISTERED SELLER. The person registered with the State Department of Revenue pursuant to the state use tax statutes, or licensed under the state sales tax statutes.
(8) SALE or SALES. Installment and credit sales and the exchange of properties as well as the sale thereof for money, including, every closed transaction constituting a sale, including, but not limited to, sales which are closed in the county gross receipts tax area where the seller has his or her place of business outside the county gross receipts tax area. Notwithstanding the foregoing, any transactions arising out of or pursuant to contracts entered into prior to July 25, 1995, shall not constitute a sale or sales as defined in this section.
(9) STATE. The State of Alabama.
(10) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the State of Alabama.
(11) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes.
(12) STATE SALES TAX STATUTES. Division 1, commencing with Section 40-23-1, Article 1, Chapter 23, Title 40, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in the aforementioned Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of the aforementioned Division 1 and the incidence and collection of the taxes imposed therein.
(13) STATE USE TAX. The tax or taxes imposed by the state use tax statutes.
(14) STATE USE TAX STATUTES. Article 2, commencing with Section 40-23-60, Chapter 23, Title 40 including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in the aforementioned Article 2 and all other statutes of the state which expressly apply to, or purport to affect, the administration of Article 2 and the incidence and collection of the taxes imposed therein.
(b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. Except where the context herein clearly indicates a different meaning, all words, terms, and phrases used in this subpart, other than those hereinabove specifically defined, shall have the respective meanings ascribed to them in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.
Last modified: May 3, 2021