Ala. Code § 45-37-249.05
Each person engaging or continuing in a business subject to the sales taxes authorized to be levied by this part shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the sale or admission. It shall be unlawful for any person subject to the sales taxes authorized to be levied by this part to fail or refuse to add to the sales price or admission fee and not collect from the purchaser or person paying the admission fee the amount required to be added to the sale or admission price. It shall be unlawful for any person subject to the sales taxes authorized to be levied by this part to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of such tax or taxes. The sales taxes authorized by this part shall conclusively be presumed to be a direct tax on the retail consumer, pre-collected for the purpose of convenience only.
Ala. Code § 45-37-249.05 (1975)