For the purposes of this chapter, the following terms shall have the respective meanings ascribed to them by this section:
- (1) PERSON. Individuals, firms, corporations, partnerships, companies, or other agencies, associations, incorporated or otherwise, singular or plural.
- (2) WHOLESALE SALE. A sale of tangible personal property by wholesalers to licensed retail merchants, jobbers, dealers, or other wholesalers for resale and does not include a sale by wholesalers to users or consumers, not for resale.
- (3) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less cost of collection, refunds, grants and credits as may be authorized by law.
- (4) STATE. The State of Alabama.
- (5) DEPARTMENT. The Department of Revenue of the State of Alabama.
- (6) COMMISSIONER. The Commissioner of the Department of Revenue of the State of Alabama.
(Acts 1980, No. 80-700, p. 1406, §1.)