Alabama § 45-14-243.02 - Levy of Tax; Exemptions.
Full text of Alabama Code of Alabama § 45-14-243.02 — Levy of Tax; Exemptions., with citation guidance and answers to common questions.
§ 45-14-243.02. Levy of Tax; Exemptions.
(a) The county commission is hereby granted the authority, if they so desire or deem necessary, to levy and impose in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county one cent ($.01) privilege license tax paralleling the state sales tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be, and within specified areas.
(b) There are exempted, however, from the provisions of this part and from the computation of the amount of the additional tax imposed in this part, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-14-243.02
What does Code of Alabama § 45-14-243.02 cover?
Section 45-14-243.02 ("Levy of Tax; Exemptions.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-14-243.02?
A common citation format is "Code of Alabama § 45-14-243.02" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-14-243.02 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.