Ala. Code § 40-23-232
Current through the 2024 Regular Session.
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.
Ala. Code § 40-23-232 (1975)