This section defines key terms used in the subpart, including Commissioner, County, Fiscal Year, Month, Quarterly Period, Registered Seller, State, State Department of Revenue, State Sales Tax, State Sales Tax Statutes, State Use Tax, and State Use Tax Statutes.
(a) The following words, terms, and phrases as used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY. Monroe County in the State of Alabama. (3) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4) MONTH. A calendar month. (5) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (6) REGISTERED SELLER. The person registered with the State Department of Revenue pursuant to the state use tax statutes or licenses under the state sales tax statutes. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT OF REVENUE. The State Department of Revenue. (9) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (10) STATE SALES TAX STATUTES. Division 1, commencing with Section 40-23-1, of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein. (11) STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (12) STATE USE TAX STATUTES. Article 2, commencing with Section 40-23-60, of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to, or purport to affect, the administration of Article 2 and the incidence and collection of the taxes imposed therein. (b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed to them in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.