All words, terms, and phrases that are defined in Act 100 of the 1959 Second Special Session (Acts 1959, p. 298), as amended, the state sales tax act, and in Article 11 of Chapter 20 of Title 51 the Code of Alabama 1940, as amended, shall, where used in this subpart, have the meanings respectively ascribed to them in that act and article, as heretofore amended, except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this subpart shall have the following respective meanings, except where the context clearly indicates a different meaning:
(1) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year.
(2) MONTH. The calendar month.
(3) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December.
(4) 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.
(5) STATE SALES TAX. The tax imposed by the state sales tax statutes.
(6) STATE SALES TAX STATUTES. Act 100, 1959 Second Special Session (Acts 1959, p. 298), which levies a retail sales tax for state purposes, and includes all statutes, including amendments to that act, heretofore enacted which expressly set forth any exemptions from the computation of the tax levied in that act and all other statutes heretofore enacted which expressly apply to, or purport to affect, the administration of that act and the incidence and collection of the tax imposed therein.
(7) STATE USE TAX. The tax imposed by the state use tax statutes.
(8) STATE USE TAX STATUTES. Article 11, Chapter 20, Title 51, Code of Alabama 1940, as heretofore amended, including all statutes heretofore enacted which expressly set forth any exemptions from the computation of the tax levied in Article 11 and all other statutes heretofore enacted which expressly apply to, or purport to affect, the administration of the article and the incidence and collection of the tax imposed therein.
Last modified: May 3, 2021