reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.90.01 - Seller's Responsibility To Collect And Pay State Sales Tax And Seller's Use Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Under
			 certain conditions, an out-of-state seller engaged within this state in the
			 business of selling at retail tangible personal property is required to
			 register with the Department for a sales tax license and collect and remit
			 sales tax on all sales made within the state as provided for by Chapter 23,
			 Article 1 of Title 40,
Code of Ala. 1975
. Sales taxes
			 collected must be reported and paid in accordance with the provisions of Rule
			 810-6-4-.19,
			 State Sales Tax Returns Required from All Retail Vendors and Annual Schedule of
			 Locations Required from All Retail Vendors with Multiple Locations.
(2) A transaction on which the sales tax
			 imposed is collected by a licensed seller is exempt from use tax and is not
			 subject to the following provisions of this rule. (Section 4023-62 (1)
			)
(3) Otherwise, a seller engaged
			 in making retail sales of tangible personal property for storage, use or other
			 consumption in this state is required to register with the Department and
			 collect and remit use tax, as provided for by Chapter 23, Article 2 of Title
			 40, when the seller has "substantial nexus" with the state. Substantial nexus
			 is a connection between a seller and the state, created by the seller's
			 business activities in the state, which is substantial enough to cause the
			 seller to be subject to the jurisdictional taxing authority of the
			 state.
(4) Section
			 40-23-68 sets forth the conditions under which a seller must collect and remit use tax
			 on retail sales of property for storage, use or other consumption in the state.
			 These conditions include any contact with this state that would allow this
			 state to require the seller to collect and remit the tax due under the
			 provisions of the Constitution and laws of the United States. These conditions
			 include, but are not limited to:
(a) Delivery
			 within the State of Alabama by means of vehicle owned by the selling
			 entity;
(b) Maintains, occupies, or
			 uses, permanently or temporarily, directly or indirectly, or through a
			 subsidiary, or agent by whatever name called, an office, place of distribution,
			 sales or sample room or place, warehouse or storage place or other place of
			 business;
(c) Employs or retains
			 under contract any representative, agent, salesman, canvasser, solicitor or
			 installer operating in this state under the authority of the person or its
			 subsidiary for the purpose of selling, delivering, or the taking of orders for
			 the sale of tangible personal property or any services taxable under this
			 chapter or otherwise solicits and receives purchases or orders by any agent or
			 salesman;
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.90.02 - Simplified Sellers Use Tax Remittance Program

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Unless otherwise defined herein, the
			 definitions of terms set forth in §
								40-23-191,
Code of Ala. 1975
, are incorporated by reference
			 herein.
(2) The term "eligible
			 seller" shall mean
(a) A seller that sells
			 tangible personal property or a service, but
(i) Does not have a physical presence in this
			 state; or
(ii) Is not otherwise
			 required to register with the Department pursuant to §§
										41-4-116 or
			 40-23-190,
Code of Ala. 1975
.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.90.03 - Requirements For Certain Out-Of-State Sellers Making Significant Sales Into Alabama

Current through Register Vol. 42, No. 9, June 28, 2024
(1) An
			 out-of-state seller who is making retail sales of tangible personal property
			 into the state is required to register with the Department and to collect and
			 remit tax pursuant to Section
			 40-23-67,
Code of Ala. 1975
, when the seller's retail sales of
			 tangible personal property sold into the state exceed $250,000 per year based
			 on the previous calendar year's sales.
(2) Sellers may satisfy the requirements
			 described in (1) above by one of the following methods:
(a) Using the collecting, reporting, and
			 remitting provisions of Article 2, Chapter 23 of Title 40,
Code of
			 Ala. 1975
,
(b) Using
			 the collecting, reporting, and remitting provisions created by the Simplified
			 Sellers Use Tax Remittance Act codified at
			 40-23-191
			 through
			 40-23-199,
Code of Ala. 1975
, or
(c) Having simplified sellers use tax
			 collected, reported, and remitted by a marketplace facilitator pursuant to Rule
			 810-6-2-90-.04 Requirements for Certain Marketplace Facilitators and
			 Marketplace Sellers.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.90.04 - Requirements For Certain Marketplace Facilitators And Marketplace Sellers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) For the purpose
			 of this rule, the following terms shall have the following meanings:
(a) Department: The Alabama Department of
			 Revenue.
(b) Simplified Sellers Use
			 Tax Remittance Program ("SSUT Program"): As defined in §
									40-23-191,
Code of Ala. 1975
.
(c) Simplified Sellers Use Tax ("SSUT"): As
			 defined in §
									40-23-191,
Code of Ala. 1975
.
(d) Marketplace facilitator: As defined in
			 §
									40-23-199.2,
Code of Ala. 1975
.
(e) Marketplace seller: As defined in §
									40-23-199.2,
Code of Ala. 1975
.
(f) Transaction: A sale or purchase at retail
			 of tangible personal property made through the marketplace facilitator's
			 marketplace by or on behalf of a marketplace seller for delivery to a location
			 in this state, whether by the marketplace facilitator or another
			 person.
(g) Purchaser: As defined
			 in §
									40-23-199.2,
Code of Ala.1975.
(h) Non-participating marketplace
			 facilitator: A marketplace facilitator that elects to comply with the notice
			 and reporting requirements prescribed herein on transactions made through the
			 marketplace facilitator's marketplace by or on behalf of a marketplace seller.
			 A marketplace facilitator that is not a registered participant in good standing
			 in the SSUT Program is deemed to have elected to comply with these notice and
			 reporting requirements.
(i)
			 Participating marketplace facilitator: A marketplace facilitator that elects to
			 collect and remit SSUT on transactions made through the marketplace
			 facilitator's marketplace by or on behalf of a marketplace seller and is
			 registered and in good standing in the SSUT Program.
(j) Taxable transaction: Any transaction made
			 through the marketplace facilitator's marketplace by or on behalf of a
			 marketplace seller except the following:
1.
			 Sales to licensed retailers with a valid sales tax license. See Rules
			 810-6-1-.144.03,
			 and
			 810-6-1-.89.02.
2. Sales to purchasers with valid exemption
			 certificates. See Rules
			 810-6-5-.02 and
			 810-6-5-.02.01.
3. Sales of motor vehicles as this term is
			 defined in §
										40-12-240,
Code of Ala.1975
.
(k) Qualifying amount: Transactions totaling
			 in excess of $250,000 for the calendar year preceding the year in which a
			 marketplace facilitator elects to either collect SSUT or to comply with notice
			 and reporting requirements. The qualifying amount shall be calculated by
			 aggregating the transactions made directly by the marketplace facilitator,
			 including sales by related parties, and the combined transactions made by all
			 marketplace sellers through the marketplace facilitator's
			 marketplace.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.91 - Soda Fountains And Ice Cream Cabinets (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.92 - Soft Drink Bottlers

Current through Register Vol. 42, No. 9, June 28, 2024
Soft drink bottlers are engaged in manufacturing and
				compounding and, therefore, shall pay sales or use tax at the machine rate on
				the machines purchases and used directly in manufacturing and
				compounding.
They shall also purchase at wholesale, tax free, the
				ingredients of the drink which they compound. Supplies consumed in
				manufacturing or compounding are subject to tax at the general rate when
				purchased by the bottlers. Sections
				40-23-1(a)(9) b,
				40-23-2(3),
				40-23-2(1),
				40-23-60(4)
				b,
				40-23-61(a),
				and
				40-23-61.
(a) Examples of machines used at the machine
			 rate:
1. Bottle filling machines
2. Capping machines
3. Refrigeration equipment, when used to cool
			 the product when in the compounding process
4. Filtering equipment, used for filtering
			 water used in the product
5. Bottle
			 washers and soakers
6.
			 Sterilizers
7. Water
			 heaters
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.92.02 - State, County And City, Sales Made By

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The counties and cities of the State of
			 Alabama and the agencies and the instrumentalities thereof are not required by
			 the provisions of the Sales Tax Law to collect or to pay the Department of
			 Revenue sales tax because of sales of tangible personal property made by them,
			 except those institutions of higher learning operated by the cities and the
			 counties must pay sales tax on sales made by them.
(2) The Sales Tax Law by specific provisions
			 requires state-, city-, and county-operated educational institutions, other
			 than primary or secondary schools, to collect and remit to the Department of
			 Revenue the tax levied on admissions to athletic contests. State-, city-, and
			 county- operated primary and secondary schools shall collect the sales tax
			 levied on admissions to athletic contests including admissions to any football
			 playoff conducted by or under the auspices of the Alabama High School Athletic
			 Association; but, instead of remitting the tax collected to the Department of
			 Revenue, the tax shall be retained by the collecting school and used by the
			 school for school purposes. Effective July 1, 2006, pursuant to Act #2006-602,
			 this exemption and retention of the sales tax collected shall apply to any
			 athletic event conducted by or under the auspices of the Alabama High School
			 Athletic Association. (Section
			 40-23-2(2))
(3) The Sales Tax Law also
			 requires the State of Alabama and all of its agencies or instrumentalities to
			 collect and remit to the Department of Revenue the sales tax levied on sales of
			 tangible personal property. (Readopted through APA effective October 1, 1982,
			 amended June 5, 1992) (§
								40-23-2(1))
Authors:
Donna Joyner, Dan
				DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.93 - Steel Plate

Current through Register Vol. 42, No. 9, June 28, 2024
Steel plate is taxable at the 1 1/2% machine rate when made
				into a tank at the site when the tank becomes a part of machinery used in
				manufacturing or processing. §
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.94 - Storage Tanks

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Storage
			 tanks in or at manufacturing plants are subject to tax at the general rate of
			 4%. Piping leading to and from the storage tanks is also taxed at the 4%
			 rate.
(2) Tanks which are connected
			 into a processing system for the purpose of maintaining a suitable flow of
			 materials through the connecting processing equipment are entitled to the
			 special rate of 1 1/2%. (Adopted March 9, 1961, amended November 1, 1963,
			 effective July 1, 1963) §§
								40-23-2(1),
			 40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.94.04 - Sugar Sold For Consumption By Bees

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia A. Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-83,
				  40-23-1(a)(10),
				  40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.95 - Supplies And Materials

Current through Register Vol. 42, No. 9, June 28, 2024
In maintaining and making repairs of machines and equipment
				used in mining, replacement parts specifically manufactured for use on such
				machines are taxed at the special machine rate of 1 1/2% when the machines
				themselves are entitled to the special rate. §
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.96 - Switchboards

Current through Register Vol. 42, No. 9, June 28, 2024
Switchboards and other electrical equipment used in controlling
				the flow of electric power into manufacturing plants and mines are taxed at the
				general rate of 4%. (Adopted March 9, 1961, amended November 1, 1963, effective
				July 1, 1963) §
								40-23-2(1)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.97 - Tanks Used In Manufacturing

Current through Register Vol. 42, No. 9, June 28, 2024
Tanks which are part of a chain of processing operations are
				taxed at the special machine rate of 1 1/2% when such tanks are purchased
				prefabricated and require no more than installation at the site. §
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.98 - Equipment Used By Television, Cable TV, And Radio Stations

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Amplifiers used
			 in broadcasting by television, cable TV, and radio stations are machines used
			 in processing of tangible personal property. State of Alabama v. The Television
			 Corporation, 271 Ala. 692, 127 So. 2d 603, Mountain Brook Cablevision, Inc., v.
			 State of Alabama, CV-82-1469-TH (Cir. Ct. Montgomery County February 25, 1983)
			 and Cablevision Company, Inc. v. State of Alabama CV-82-1470-TH (Cir. Ct.
			 Montgomery County February 25, 1983). (See Curry v. Alabama Power Company, 243
			 Alabama 53, 8 So. 2d 521, holding that electricity is tangible personal
			 property within the meaning of that term as used in the sales and use tax
			 statutes.)
(2) When used in
			 broadcasting by television, cable TV, and radio stations, equipment, which
			 amplifies, modifies, or otherwise controls electrical currents and signals
			 imposed on electrical current and the attendant electromagnetic waves,
			 qualifies as a machine used in processing tangible personal property and is
			 subject to the reduced machine rate of tax.
Examples of this equipment include, but are not limited to,
				traps, receivers, video sequencers, filters, data scanners, taps, character
				generators, equalizers, modulators and modules, power supplies and standby
				power supplies, attenuators, and converters (wherever located). (Sections
				40-23-2(1) and
				40-23-61(b),
Code of Ala. 1975
)
(3) Transmission cable and all other tangible
			 personal property not classified as machines or parts and attachments for
			 machines used in processing tangible personal property are taxable at the
			 general rate. (Sections
			 40-23-2(1) and
			 40-23-61(a))
Authors:
Patricia Estes, Dan
				DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-2(1),
				  40-23-2(3),
				  40-23-31,
				  40-23-61(a),
				  40-23-61(b),
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.99 - Tool Steel

Current through Register Vol. 42, No. 9, June 28, 2024
Tool steel is taxed at the special machine rate of 1 1/2% when
				used as a part or an attachment for a machine used in mining or quarrying even
				though it may require some fabrication by the mine or quarry operator to adapt
				it for use on his equipment. §
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.100 - Track Accessories Used In Mining

Current through Register Vol. 42, No. 9, June 28, 2024
Track accessories including spikes, bolts, plates, and switch
				parts becoming part of mine tracks used in removing minerals from the earth are
				taxed at the special machine rate of 1 1/2%. This provision does not, however,
				extend to track accessories used in the construction or maintenance of tracks
				used in transporting minerals from the mine after the mining operation has been
				completed. §§
								40-23-2(3),
				40-23-2(1)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.101 - Transformers

Current through Register Vol. 42, No. 9, June 28, 2024
Transformers used in the generation, manufacture, or
				distribution of electricity by public utilities are machines used in
				manufacturing and processing tangible personal property and, therefore, are
				taxed at the reduced machine rate. (Curry v. Alabama Power Company, 8 So. 2d
				521) Following this decision by the court, the Department has ruled that all
				transformers used by producers or distributors of electricity and transformers
				used by other manufacturers, processors, or compounders as a part of their
				manufacturing, processing, or compounding equipment are entitled to the reduced
				machine rate of sales and use tax. Power capacitors and voltage regulators
				qualify for the reduced machine rate when used in the generation, manufacture,
				or distribution of electricity by public utilities or by other manufacturers,
				processors, or compounders as a part of their manufacturing, processing, or
				compounding equipment. (Readopted through APA effective October 1, 1982)
				(Sections
				40-23-2(3) and
				40-23-61(b))
Author:
Dan DeVaughn.
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.102 - Trolley, Materials, Mine

Current through Register Vol. 42, No. 9, June 28, 2024
Trolley equipment used in supplying electric power to mine
				locomotives used in bringing minerals to the surface of the earth are taxed at
				the special machine rate of 1 1/2%. This provision, however, does not extend to
				electric cable, switch gear, and other equipment used to deliver electric
				current to trolley lines or to other mining machines or machinery. §§
								40-23-2(3),
				40-23-2(1)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.103 - Truck Bodies, Rates Of Tax

Current through Register Vol. 42, No. 9, June 28, 2024
A truck body, not a part of an automotive vehicle at the time
				it is purchased, is taxable at the general 4% rate except in those instances
				where a truck chassis and a truck body are purchased out of Alabama in separate
				transactions but are assembled into a unit for importation into this state, in
				which event, the unit is taxable at the automotive rate of 2%. (Adopted March
				9, 1961, amended November 1, 1963, amended July 1, 1963, amended September 29,
				1988, author Dan DeVaughn, Sales and Use Tax Division, adopted December 8,
				1988, filed December 20, 1988, effective January 24, 1989)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83,
				  40-23-2(1),
				  40-23-2(4).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.104 - Used Automotive Vehicles

Current through Register Vol. 42, No. 9, June 28, 2024
A used automotive vehicle is one which has been put to the use
				for which it was intended. All sales of used automotive vehicles are taxed at
				the automotive rate regardless of how acquired. The sales tax applies on sales
				of used automotive vehicles in the same way it applies on new automotive
				vehicles. §
								40-23-2(4)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.104.02 - Used Vehicles Acquired In Trades, Sales Of

Current through Register Vol. 42, No. 9, June 28, 2024
Used automotive vehicles, used truck trailers and semitrailers
				when taken in trade are subject to sales tax at the automotive rate when
				resold. §
								40-23-2(4)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.104.05 - Machines, Vending

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-1(a)(6),
				  40-23-1(a)(8),
				  40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.105 - Wire Rope

Current through Register Vol. 42, No. 9, June 28, 2024
Wire rope is subject to sales or use tax at the 4% general rate
				when used on locomotive cranes, or other material handling equipment which is
				not entitled to the special machine rate of 1 1/2% . (Adopted March 9, 1961,
				amended November 1, 1963) §§
								40-23-2(1),
				40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.106 - Wire Rope Used On Machines

Current through Register Vol. 42, No. 9, June 28, 2024
Wire rope is taxed at the special machine rate of 1 1/2% when
				used as an attachment for a machine used in mining, manufacturing or quarrying.
				§
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.107 - Wholesale Sales

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Record of
			 sales at wholesale to be kept. In the court case State of Alabama v. Levey, 29
			 So. 2d 129, the Alabama Supreme Court held that suitable records of wholesale
			 sales must be kept in accordance with the provisions of the Sales and Use Tax
			 Laws in order to claim nontaxability for such sales.
(2) "We pointed out that the taxpayer kept no
			 proper record to indicate these sales or differentiate them from the remainder
			 of the gross sales shown on his general ledger. He, himself, said this and
			 testified his charge tickets, which had been destroyed, were his only records
			 to distinguish such sales. Other evidence was of like import."
(3) "We have construed the pertinent
			 provisions of Title 51, noted above, as requiring the keeping of accurate
			 records of such exempt sales if they are to escape taxation; and noncompliance
			 gives authority to the tax department to disregard such a claim of exemption
			 and, on a proper showing of liability to levy the tax on the gross, as for
			 retail sales, as the provisions of the statute contemplate." §
								40-23-2(1)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.108 - Paper Manufacturers, Tax Rates Applicable To

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Purchases of machines by paper
			 manufacturers to be used in manufacturing, processing, or compounding tangible
			 personal property and purchases by paper manufacturers of the parts,
			 attachments, or replacements for these machines which are
(i) made or manufactured for use on or in the
			 operation of the machines,
(ii)
			 necessary to the operation of the machines, and
(iii) customarily so used are taxable at the
			 reduced machine rates of sales and use tax levied in Sections
			 40-23-2(3) and
			 40-23-61(b).
			 Examples of tangible personal property that are taxable at the reduced machine
			 rate when purchased by paper manufacturers are: manufacturing machinery
(a) machine clothing - felts, screen plates,
			 and wire
(b) tanks to be used in
			 manufacturing
(c) recording
			 instruments attached directly to
(d) pipes, valves, pipe fittings, and pipe
			 fitting supplies attached to manufacturing machinery (all other pipes, valves,
			 pipe fittings, and pipe fitting supplies are taxable at the general rate except
			 for those which are used in a water treatment plant and, therefore, qualify for
			 the pollution control exemption in Sections
			 40-23-4(a)(16) and
			 40-23-62(18))
(e) all machinery and equipment
			 used to generate electricity including boilers, engines, condensers,
			 generators, transformers, and attachments thereto (machinery and equipment used
			 solely for the transmission of electricity is taxable at the general
			 rate)
(f) electrical equipment used
			 as direct controls of manufacturing machines
(g) all transformers, wherever used
(h) insulating material, both bulk and
			 preformed, which is applied to manufacturing machinery
(i) shafting, whether purchased prefabricated
			 to exact size or unfinished to be cut and machined by the purchaser, when used
			 on manufacturing machinery
(j)
			 packing, whether purchased prefabricated or in bulk form, when purchased for
			 use on manufacturing machinery
(k)
			 steam hose purchased for use as a part or attachment to manufacturing
			 machinery
(l) steel, steel plate,
			 steel angles, bushing, bronze, steel shapes, and tool steel from which machine
			 parts or attachments are fabricated
(m) fire clay and bulk lining
			 materials
(n) equipment used in
			 measuring, weighing, and packaging product when it is a part of the production
			 line machinery and is used to put the product in condition for sale
(o) computers directly linked to
			 manufacturing machinery and used to control or monitor manufacturing
			 machinery
(p) machinery used during
			 the manufacturing process to test or measure materials entering the
			 product.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.01 - Exemptions For Agricultural Products Sold By The Producer

Current through Register Vol. 42, No. 9, June 28, 2024
(1) There are two
			 exemptions in the sales and use tax statutes relative to agricultural products
			 sold by the producer. One is found in §§
								40-23-4(a)(5) and
			 40-23-62(8),
Code of Ala. 1975
, and the other in §
								40-23-4(a)(44)(45),
Code of Ala. 1975
. A sale of agricultural products
			 that does not qualify for one of these exemptions may still qualify for the
			 other.
(2)
								§§
								40-23-4(a)(5) and
			 40-23-62(8),
Code of Ala. 1975
, exempt sales of products of the
			 farm, dairy, grove, or garden from sales and use tax when the products (i) are
			 sold by the producer, by members of the producer's immediate family, or by
			 persons employed by the producer to assist in the production of the products
			 and (ii) have not been processed, except to the extent that the products are
			 customarily processed by operators of farms, dairies, groves or gardens in
			 preparing products for market.
(a) This
			 exemption does not apply to agricultural products sold by the producer through
			 a store which the producer operates. (Curry v. Reeves, 195 So. 428 (Ala.
			 1940)).
(b) Unlike the exemption
			 outlined in paragraph (3) below, this exemption is not limited to products that
			 are planted, cultivated, and harvested by the producer. Examples of products
			 that may qualify for this exemption but not the exemption in paragraph (3)
			 include but are not limited to milk, eggs, catfish, minnows, bees, honey,
			 rabbits, and hamsters produced on farms.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.01.01 - Agriculture, Definition Of

Current through Register Vol. 42, No. 9, June 28, 2024
(1) For
			 purposes of interpreting references in the sales and use tax statutes to
			 agriculture and agricultural purposes, the term "agriculture" is defined to be
			 the art or science of cultivating the ground, or raising and harvesting crops
			 on land owned or leased by the person who planted or cultivated and harvested
			 the agricultural crops, including also feeding, breeding, and management of
			 livestock and poultry; tillage; husbandry, farming.
(2) The following items or areas fall within
			 the definition of agriculture:
(a) tree
			 farming
(b) raising horticultural
			 products in commercial greenhouses and nurseries
(c) fruit and nut trees (whether or not in
			 groves or orchards)
(d) vegetable
			 gardens (whether or not on farms)
(e) livestock farming
(f) dairy farming
(g) commercial fish ponds
(h) commercial sod farms
(i) poultry and egg farming
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.01.02 - Livestock, Definition Of

Current through Register Vol. 42, No. 9, June 28, 2024
(1) In
			 accordance with the guidelines for interpretation outlined in Brundidge Milling
			 Co. v. State, 45 Ala. App. 208, 228 So. 2d 475 (1969); the term "livestock" as
			 used in Title 40, Chapter 23 of
Code of Ala. 1975
, and
			 in the sales and use tax regulations shall mean cattle, swine, sheep, goats,
			 and members of the equidae family of mammals such as horses, mules, and
			 donkeys.
(2) Animals other than
			 those enumerated above do not fall within the term "livestock."
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.02 - Alabama State Bar

Current through Register Vol. 42, No. 9, June 28, 2024
The Alabama State Bar is an instrumentality of the state
				(§
								34-3-105,
Code of Ala. 1975
) and is not subject to sales or use
				taxes on the property purchased for use in carrying on any activity they are
				authorized to engage in by law.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-4(11),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.03 - American National Red Cross

Current through Register Vol. 42, No. 9, June 28, 2024
The American National Red Cross is an agency of the United
				States; its purchases are exempt from the sales and use tax.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-4(17),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.03.02 - Automotive Vehicles, Certificate Of Exemption - Out-Of-State/City/County Delivery Form

Current through Register Vol. 42, No. 9, June 28, 2024
(1) When a
			 dealer sells an automobile, motorcycle, truck, truck trailer, travel trailer,
			 camper, housecar, or semitrailer and delivers it outside Alabama, or outside
			 the city and/or county in which the dealer is located, a portion of the sales
			 tax due may be exempt. Any sales tax exemption claim based on the delivery
			 location shall be supported by an affidavit of the dealer and the buyer and by
			 an affidavit of the person making delivery of the vehicle, trailer, camper,
			 housecar, or semitrailer. The required affidavits must be recorded on the
			 Certificate of Exemption-Out of State/City/County Delivery form provided by the
			 department.
(2) No sale of any
			 automobile, motorcycle, truck, truck trailer, travel trailer, camper, housecar,
			 or semitrailer will be recognized as having been delivered outside Alabama or
			 outside the city and/or county in which the dealer is located, unless the
			 dealer maintains a valid Certificate of Exemption-Out of State/City/County
			 Delivery form for each such sale.
(3) This rule does not apply to a sale of an
			 automobile, motorcycle, truck, truck trailer, travel trailer, camper, housecar,
			 or semitrailer to a person who takes delivery of the vehicle, trailer, or
			 semitrailer inside Alabama and removes it within 72 hours for first use and
			 registration or titling outside Alabama. See Rule
			 810-6-3-.42.03, entitled Sales of
			 Certain Automotive Vehicles to Nonresidents for First Use and Registration or
			 Titling Outside Alabama, for the requirements necessary to document a sale that
			 qualifies for the 72-hour drive-out exclusion contained in §
								40-23-2(4),
Code of Ala. 1975
.
Author:
Christy Vandevender
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-2(4),
				  40-23-4(17),
				  40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.04 - Baby Chicks And Poults. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-4(3),
				  40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.05 - Blackstrap Molasses Sold For Consumption

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia A. Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-4(3),
				  40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.06 - Bone Meal And Oyster Shells Sold For Consumption By Livestock

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia A. Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-4(4),
				  40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.06.04 - Boxing And Wrestling Matches Staged By National Guard

Current through Register Vol. 42, No. 9, June 28, 2024
Boxing and wrestling matches staged by the National Guard in
				National Guard Armories or on property adjacent thereto controlled by the
				National Guard are exempted from sales tax where such matches are held in
				accordance with the provisions of Section
				31-2-56,
Code of Ala. 1975
, as Amended.
Author:
Horace Hitt
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.07 - Canteens Of Alabama National Guard

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Canteens and exchanges of the Alabama
			 National Guard and the Alabama Naval Militia are not required to collect or pay
			 sales tax where:
(a) Established and operated
			 in accordance with rules and regulations issued by the Adjutant General and
			 approved by the Governor, and where,
(b) Owned, operated, and run exclusively by
			 National Guard or Naval Militia units for the convenience and benefit of the
			 active and retired members of the National Guard and Naval Militia, and
			 pursuant to Act #2006-195, all other active and retired members of the United
			 States Armed Forces (Section
			 31-2-81), and where,
(c) Profits of such
			 canteens or exchanges go to the units and not to the persons operating
			 them.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.07.05 - Charitable And Non-Profit Organizations And Institutions

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Unless specifically exempted by statute,
			 charitable and nonprofit organizations and institutions are subject to the
			 sales and use tax levied under Title 40, Chapter 23,
Code of Ala.
			 1975
, and related collection, remittance, and reporting
			 requirements.
(a) Entities, other than
			 governmental entities as defined in §
									40-9-60,
Code of Ala.
			 1975
, which have a statutory exemption are required to obtain a
			 Certificate of Exemption (Form STE-1) in accordance with Rule
			 810-6-5-.02.01 and file an
			 informational report in accordance with Rule
			 810-6-5-.02.02. (§
									40-9-61)
(b) The validity of a certificate of
			 exemption can be verified through the department's electronic filing system or
			 by contacting a department representative.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.07.06 - United Appeal Funds And Supported Charities

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The Tax Exemption Reform Act of 2017 (Act
			 2017-149), amends Section
			 40-9-12,
Code of Ala.1975
, and provides that a united appeal
			 fund and any supported charity of the united appeal fund, that holds a valid
			 sales and use tax certificate of exemption as of July 1, 2017, are exempt from
			 the payment of any and all state, county, and municipal taxes, licenses, fees
			 and charges of any nature whatsoever, including any privilege or excise tax
			 heretofore or hereafter levied by the State of Alabama or any county or
			 municipality thereof.
(2) A united
			 appeal fund, as defined in Section
			 40-9-12(d),
			 is any nonprofit entity that demonstrates to the reasonable satisfaction of the
			 Department of Revenue that it has all of the following characteristics:
(a) Is an Alabama nonprofit corporation, or
			 another type of legal entity, whether formed in Alabama or in another
			 jurisdiction, which is required by its principal governing documents to be
			 operated as a charity.
(b) Is one
			 of a class, donations to which are deductible for federal and Alabama income
			 tax purposes under Section 170(c) of the Internal Revenue Code.
(c) Has as its principal purpose, as stated
			 by its principal governing documents, the raising of funds or the aggregation
			 or consolidation of fund-raising efforts, to support other charities which are
			 not themselves united appeal funds, known as supported charities.
(d) The united appeal fund has been issued a
			 Certificate of Exemption from Alabama sales, use and lodgings tax prior to July
			 1, 2017, and has continually maintained the Certificate of Exemption as
			 required by Section
			 40-9-60.
(e) With respect to the distribution of funds
			 raised by the united appeal fund, the entity's principal governing documents
			 must require that no supported charity, as defined in this subsection, will
			 receive de minimus support. (Section
			 40-9-12(c)(2)).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.08 - Chicken Litter (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Patricia A. Estes
Statutory Authority:
Code of Ala.
				  1975
,
				  40-2A-7(a)(5),
				  40-23-4(a)(28),
				  40-23-31,
				  40-23-62(28),
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.09 - Chinchillas, Hamsters, Mice, And Rabbits

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Chinchillas, hamsters, mice, and rabbits
			 are not livestock and sales of such animals are subject to sales or use tax
			 unless they are products of a farm and sold by the producer or for him by a
			 member of his family or by a person employed to assist in the production
			 thereof. [Sections
			 40-23-2(1),
			 40-23-4(a)(5),
			 40-23-61(a),
			 and
			 40-23-62(8)]
(2) Sales of chinchillas,
			 hamsters, mice, and rabbits by the producer do not qualify for the exemption
			 contained in Section
			 40-23-4(a)(44) for sales of agricultural products by the person or corporation that planted,
			 cultivated, and harvested such agricultural products.
(3) Since the above animals are not
			 classified as livestock, their feed is not exempt from sales and use
			 tax.
(4) The term "farm" as used
			 herein is understood to mean a place in a rural area on premises which include
			 cultivated areas that is operated by a person that is commonly known as a
			 farmer or a person who cultivates or manages a portion of land.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.11 - Cottonseed Meal

Current through Register Vol. 42, No. 9, June 28, 2024
Cottonseed meal is exempt from sales and use tax when sold for
				use as a feedstuff for livestock or poultry. It is not exempt as a fertilizer
				when sold in pure form unmixed with other ingredients. See Rule
				810-6-3-.12,
				Cottonseed Meal Exchanged For Cottonseed. [Sections
				40-23-4(a)(2),
				40-23-4(a)(4),
				40-23-62(5) and
				40-23-62(7)]
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.12 - Cotton Seed Meal Exchanged For Cotton Seed

Current through Register Vol. 42, No. 9, June 28, 2024
Cotton seed meal exchanged for cotton seed in a transaction
				taking place at a cotton gin is not subject to sales or use tax.
The exchange may be either between the owner of the seed and
				the ginner or between the owner of the seed and a third party who takes
				possession of the seed at the gin. Where the cotton seed is delivered at the
				gin to the ginner or to the third party, the transaction may be completed by
				acceptance of the cotton seed meal at a warehouse or other storage place not at
				the gin without loss of the exemption. Where the cotton seed meal given in
				exchange is of greater value than the cotton seed received, the ginner or third
				party shall collect and pay to the State of Alabama sales tax measured by the
				amount received in payment of the difference.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-5(6),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.12.02 - Credit Unions, Federal And State Chartered, Sales By

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Sales of tangible personal property by a
			 federally chartered credit union are exempt from sales tax. A federally
			 chartered credit union is an instrumentality of the Federal Government and,
			 therefore, exempt from tax.
(2)
			 Sales of tangible personal property by a state chartered credit union are
			 subject to the sales tax.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.13 - Defense Plant Corporation

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The Defense Plant Corporation is an
			 instrumentality of the United States. Sales to this corporation or its agents
			 acting for it are not subject to the sales tax.
(2) The purchase order of the agents of this
			 corporation, when making purchases for the use and benefit of the corporation,
			 must plainly state that the purchases are being made by the agent "acting for
			 and on behalf of the corporation."
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-4(14),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.14 - Department Of Pensions And Security

Current through Register Vol. 42, No. 9, June 28, 2024
Sales to county departments of human resources are sales to
				counties and are exempted from sales and use tax. Sections
				40-23-4(a)(11) and
				40-23-62(13)
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.16 - Federal And State Chartered Credit Unions

Current through Register Vol. 42, No. 9, June 28, 2024
The sale to, or use by, a Federal or State chartered credit
				union of tangible personal property in this State is not subject to sales or
				use taxes.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-4(17),
				  40-23-31,
				  40-23-83.