Whether billed separately to purchaser or included in a lump sum selling price; state, county, and municipal tobacco excise taxes may not be excluded from the measure of sales or use tax. (§§40-23-1(a)(6), 40-23-1(a)(8).

Author: Dan DeVaughn.

Statutory Authority: Code of Ala. 1975, §§40-23-31, 40-23-83.

History: Adopted August 5, 1963. Amended: October 29, 1976. Readopted through APA effective October 1, 1982. Filed January 15, 1993; April 15, 1993.