AI-assisted research summary: This section defines several terms used in this part and ties many other terms to the meanings in Sections 40-23-1 through 40-23-4, unless the context clearly requires a different meaning.
All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, as amended, providing for the levy of a state sales tax, wherever used in this part, shall have the same meanings respectively ascribed to them in those sections, except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this part shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COUNTY GROSS RECEIPTS TAX AREA. All of Morgan County except the area thereof lying within the corporate limits, as such are now or as such may hereafter be constituted, of the Cities of Decatur and Hartselle and the Towns of Falkville and Trinity. (2) MONTH. The calendar month. (3) SALE or SALES. Installment and credit sales and the exchange of properties as well as the sale thereof for money, including every closed transaction constituting a sale, including, but not limited to, sales which are closed in the county gross receipts tax area, regardless of where the seller is located. Provided, however, that any such transactions arising out of or pursuant to contracts entered into prior to May 13, 1993, shall not constitute a sale or sales as defined herein. (4) STATE SALES TAX. The tax imposed by the state sales tax statutes. (5) STATE SALES TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, as amended, which levy a certain retail sales tax, and include all statutes, including amendments to those sections, which expressly set forth any exemptions from the computations of the tax levied by those sections and all other statutes which expressly apply to, or purport to affect, the administration of those sections and the incidence and collection of the tax imposed therein.