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Form a Business

Rules and Regulations.

Ala. Code § 40-23-212
in effect
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40-23-212. Rules and Regulations. The Commissioner of the Department of Revenue shall promulgate any rules necessary to implement and administer this article including, but not limited to, a list of those articles and items qualifying for the exemption pursuant to this article, that do not conflict with the streamlined sales and use tax agreement. (Act 2006-574, p. 1507, §3.)
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabama#40-23-212Fetched: 10/20/2026

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