reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-75 - TITLE PROCEDURE › Section 810-5-75-.52.01 - Title Service Provider

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 A title service provider, as defined in §
								32-8-2,
Code of Ala. 1975
, may be authorized to act as an
			 agent on behalf of a designated agent upon satisfaction and compliance with the
			 provisions of this rule.
(a)
Application.
The title service provider must complete
			 Form MVT 4-6 Application for Title Service Provider.
(b)
Memorandum of
			 Agreement.
The title service provider must execute a Memorandum of
			 Agreement for Title Service Providers with the department to process title
			 applications.
(c)
Surety Bond.
A title service provider must provide the
			 department a good and sufficient surety bond, executed by the applicant as
			 principal by a corporate surety company qualified to do business in the state
			 as surety, in a sum provided in §
									40-12-398,
Code of Ala. 1975
. The bond shall be conditioned upon
			 the faithful performance of its duties as a title service provider under
			 Chapter 8 of Title 32,
Code of Ala. 1975
. The bond
			 shall be payable to the commissioner and must be in favor of any person who
			 recovers any judgement for any loss as a result of any violation of the
			 conditions of the bond. Bond form MVT 4-3 shall be provided by the
			 department.
(d)
Power
			 of Attorney.
Title service providers must have a signed Power of
			 Attorney (MVT 5-13) on file with the department for each designated agent that
			 grants the title servicer provider the authority to act on their behalf
			 pursuant to Chapter 8 of Title 32,
Code of Ala.
			 1975
.
(e)
Required Classes.
The title service provider must
			 complete the department's designated agent classes.
(f)
Submission of Title
			 Applications.
The title service provider shall submit all title
			 applications on behalf of a designated agent through the department's online
			 title system. The title service provider may only submit title applications on
			 behalf of a designated agent or financial institution for which it has a
			 current power of attorney.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-75 - TITLE PROCEDURE › Section 810-5-75-.53 - Application For Certificate Of Title Leased Vehicles

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A leasing company that leases a motor
			 vehicle based in Alabama and required to be titled in this state, must make
			 application to the department for a certificate of title. This includes
			 lease/purchase agreements. The lessor must always be named as owner. The
			 lessor's address must be provided in the space for owner's mailing address and
			 the certificate of title will be mailed to the lessor at that address provided,
			 unless there is a lienholder disclosed on the application. The lessor must also
			 provide the lessee's name and resident address in the space designated for
			 Alabama Operator (lessee).
(2) When
			 a security interest is perfected on a leased vehicle, the certificate of title
			 will be mailed to the first lienholder.
(3) Designated agents must complete an
			 application for Certificate of Title-as prescribed in Administrative Rule
			 810-5-75-.36 titled Responsibilities Of Designated Agents. Application must be properly
			 completed and signed by the designated agent and owner (lessor) or
			 attorney-in-fact of owner (lessor).
Was previously
				  810-5-5-.07 and moved to 810-5-75-.53 as per certification filed April 21, 2010; effective
				  May 26, 2010.
Authors:
Mike Gamble, Jonathan Lawrence
Statutory Authority:
Code of Ala.
				  1975
, §§
										32-8-1 through
				  32-8-88,
				  40-2A-7(a)(5).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-75 - TITLE PROCEDURE › Section 810-5-75-.54 - Application For Certificate Of Title For A Stolen Unrecovered Vehicle

Current through Register Vol. 42, No. 9, June 28, 2024
(1) When a
			 settlement has occurred between an insurance company and the insured for a
			 vehicle that has been reported as stolen in this state, the insurance company
			 may make application for certificate of title in their name by completing form
			 MVT 40-1e and submitting the following documents:
(a) Outstanding properly assigned certificate
			 of title.
(b) Any other documents
			 used to support the application or transfer of title.
(c) Fee required in §
									32-8-6,
Code of Ala.
			 1975
.
(d) Lien release
			 (if applicable).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-75 - TITLE PROCEDURE › Section 810-5-75-.55 - Motor Vehicle Inspection Requirements For Certificates Of Title And Continuation Of Brands

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
First Certificate of Title.
In accordance with §
								32-8-35,
Code of Ala. 1975
, a physical inspection of a motor
			 vehicle and verification of the vehicle identification number (VIN) and the
			 descriptive data shown on the certificate of title application is required only
			 for first certificates of title, including certificates of title for the
			 following:
(a) New Vehicles - Application for
			 first title.
(b) Out-of-State
			 Vehicles - Brought into Alabama requiring registration and titling in this
			 State and surrendering of out-of-state title.
(c) Other Vehicles - Not currently titled in
			 Alabama and subject to registration and titling in this State.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-75 - TITLE PROCEDURE › Section 810-5-75-.56 - Issuance And Records - Abbreviations Used In Data Entry. Reference: Sections 32-8-1 Through 32-8-87, Code Of Ala. 1975, As Amended. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Was previously
				  810-5-2-.03 and moved to
				  810-5-75-.51 as per certification filed April 21, 2010; effective May 26,
				  2010.
Author:
Mike Gamble
Statutory Authority:
Code of Ala.
				  1975
, §§
										32-8-3(b)(2),
				  40-2A-7(a)(5).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-75 - TITLE PROCEDURE › Section 810-5-75-.58 - Titling Of Multistate Vehicles

Current through Register Vol. 42, No. 9, June 28, 2024
When titling a vehicle built in two (2) or more stages, where
				two(2) or more manufacturer's statements of origin are furnished for the
				chassis and the body, all manufacturer's statements of origin must be submitted
				and the title will be issued reflecting the vehicle identification number of
				the chassis, and the make, model, and year of the body. The security interest
				will be perfected on both the chassis and the body.
Was previously
				  810-5-19-.04 and moved to 810-5-75-.58 as per certification filed April 21, 2010; effective
				  May 26, 2010.
Author:
Mike Gamble
Statutory Authority:
Code of Ala.
				  1975
, §§
										32-8-3(a)(2),
				  40-2A-7(a)(5).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-75 - TITLE PROCEDURE › Section 810-5-75-.59 - Application For Assigned Vehicle Identification Numbers (VIN)

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Application and Supporting Documentation
. Along with
			 submitting the fee provided under §
								32-8-6,
Code of Ala.
			 1975
, applicants with motor vehicles assembled with kits, motor
			 vehicles assembled with parts (not including trailers), and trailers required
			 to be titled in Alabama mandatorily obligated to fill out an Application for
			 Alabama Assigned VIN (Form MVT 26-3) must provide the following supporting
			 documents:
(a)
Motor Vehicles
			 Assembled with Kits.
1. Certified
			 manufacturer's certificate of origin properly assigned to the
			 applicant.
2. Bill-of-sale (BOS)
			 listing the VIN for the major component parts as defined in paragraph (2) of
			 this rule. However, if the major component part was manufactured without a VIN
			 being affixed by the manufacturer, the BOS must describe the part rather than
			 identifying it by VIN.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-75 - TITLE PROCEDURE › Section 810-5-75-.61 - Remittance Of Fees By Designated Agents

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Any fee required under Chapters 8 and 20
			 of Title 32,
Code of Ala. 1975
, must be submitted to
			 the department by a designated agent by Automated Clearing House ACH debit
			 transaction or credit card payment.
Note:
The designated agent is responsible for any
				affiliated credit card convenience fees charged when utilizing a credit
				card.
(2) The department
			 will maintain a record of all dishonored payments received from a designated
			 agent. The department may require a designated agent that has had a dishonored
			 payment of fees to submit certified funds in payment of fees. The department
			 may revoke the license of a designated agent that has had a dishonored payment.
			 The department may make a claim against a designated agent's surety bond for
			 any fees due the department that have not been paid by the designated
			 agent.
Was previously
				  810-5-31-.01 and moved to 810-5-75-.61 as per certification filed April 21, 2010; effective
				  May 26, 2010.
Authors:
Mike Gamble, Jonathan Lawrence
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  Title 32 Chapters 8 and 20.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-75 - TITLE PROCEDURE › Section 810-5-75-.62 - Salvage - Determining Fair Retail Values For Total Loss Vehicles. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Was previously
				  810-5-41-.05 and moved to 810-5-75-.62 as per certification filed April 21, 2010; effective
				  May 26, 2010.
Author:
Mike Gamble
Statutory Authority:
Code of Ala.
				  1975
, §§
										32-8-1 thru
				  32-8-88,
				  as amended.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-75 - TITLE PROCEDURE › Section 810-5-75-.63 - Transactions Requiring A Secure Powers Of Attorney

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The Federal Truth-in-Mileage Act of 1986
			 mandates that the power of attorney, utilized to transfer a motor vehicle, be
			 available by a secure printing process or other secure process. 81 FR 16107 -
			 Odometer Disclosure Requirements issued by the National Highway Traffic Safety
			 Administration (NHTSA) regarding such secure power of attorney, allows for the
			 use of a multiple page secure power of attorney form where each page is
			 considered to be an original when the copies are printed on secure paper. When
			 a secure power of attorney form (Form MVT 8-4) is utilized, all signatures and
			 printed names (both the transferor and transferee) must be original on all
			 parts of the secure power of attorney.
(2)
Disclosure of Odometer
			 Certifications.
Form MVT 8-4 (Secure Power of Attorney Form) must
			 be used in Alabama to disclose odometer certification when:
(a) Transferring a motor vehicle and the
			 certificate of title is held by a duly recorded lienholder.
(b) Obtaining a replacement certificate of
			 title when the original certificate of title is lost.
(c) Disclosing the motor vehicle's odometer
			 reading in the assignment of title by the titled owner.
(d) Completing the assignment of title to the
			 transferee by the transferor.
Note:
The odometer disclosure in the title
				assignment must be exactly as stated in the odometer disclosure made in the
				power of attorney.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-75 - TITLE PROCEDURE › Section 810-5-75-.64 - Unclaimed/Abandoned Vehicles

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A
			 person or in possession of an unclaimed motor vehicle must electronically
			 report the unclaimed vehicle through a portal provided by the department within
			 five (5) calendar days from the date the motor vehicle first was considered
			 unclaimed. The term person includes every individual, firm, partnership,
			 association, estate, trust, or corporation, and the receiver, assignee, agent,
			 administrator, or other representative of any of them. The following is
			 considered an unclaimed motor vehicle:
(a) A
			 motor vehicle left unattended on a public road or highway for more than 48
			 hours.
(b) A motor vehicle, not
			 left on private property for repairs, that has remained on private or other
			 public property for a period of more than 48 hours without the consent of the
			 owner or lessee of the property.
(c) A motor vehicle, left on private property
			 for repairs, that has not been reclaimed within 48 hours from the latter of
			 either the date the repairs were completed or the agreed upon redemption
			 date.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-75 - TITLE PROCEDURE › Section 810-5-75-.65 - Appointment, Revocation, And Denial Of Authority To Act As A Manufactured Home Designated Agent Of The Department. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  32-20-3(b)(2),
				  as amended.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-75 - TITLE PROCEDURE › Section 810-5-75-.67 - Title Procedure - Manufactured Home Exemption from Titling and Cancellation (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Authors:
Mike Gamble
Statutory Authority:
Code of Ala.
				  1975
, §§
										32-20-3(b)(2),
				  40-2A-7(a)(5).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-75 - TITLE PROCEDURE › Section 810-5-75-.68 - Title Procedure - Exemptions From Titling. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Authors:
Don Clemmons, Mike Gamble
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  32-8-3(b)(2),
				  32-20-3(b)(2),
				  32-8-31(13).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-76 - ODOMETER DISCLOSURE › Section 810-5-76-.01 - Odometer Disclosure Requirements (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Jonathan Lawrence
Statutory Authority:
Code of Ala.
				  1975
, §
										32-8-3(b)(12).
				  Truth in Mileage Act of 1986. Pub. L. 99-579, enacted by Congress and
				  implemented by rule of the National Highway Traffic Safety Administration
				  (NHTSA). Department of Transportation to be effective as of April 29,
				  1989.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-5-76 - ODOMETER DISCLOSURE › Section 810-5-76-.02 - Odometer Disclosure For Certificates Of Title - Power Of Attorney (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Winston Hyte
Statutory Authority:
Federal Truth-in-Mileage
				  Act of 1986.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.01 - Accountants

Current through Register Vol. 42, No. 9, June 28, 2024
Accountants use books, supplies and equipment which are taxable
				to them at the time of purchase.
Accountants also subscribe to and receive tax reporting
				services which are not subject to tax, the property received in such tax
				reporting services being incidental to the service received.
Note, however, that books and other publications sold by the
				tax service companies, which become the permanent property of the accountants,
				are subject to the tax §
								40-23-1(10).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.02 - Advertising Agencies

Current through Register Vol. 42, No. 9, June 28, 2024
Advertising agencies perform a service in formulating ideas
				and programs for advertising purposes. All materials purchased by an
				advertising agency including, but not limited to, brochures, drawing supplies,
				photographic supplies, and office supplies are consumed by the agency in
				performing the service and are subject to tax at the time of purchase. The
				subsequent transfers of brochures and other materials to the agency's clients
				are not classed as retail sales subject to tax. (
State of Alabama
				v. Douglas M. Harrison, d/b/a Douglas M. Harrison Advertising)
Author:
Michele Mayberry
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-31,
				  40-23-83;
				  386 So. 2d 460 (1980)
State of Alabama v. Douglas M.
				  Harrison
, d\b\a Douglas M. Harrison
				  Advertising.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.03 - Air Bag Materials Used by Tire Manufacturers

Current through Register Vol. 42, No. 9, June 28, 2024
Raw rubber and other materials withdrawn from stock by a tire
				manufacturer for use in manufacturing air bags or water bags to be used by the
				manufacturer are to be included in the gross proceeds of sales of the
				manufacturer.
Author:
Michele Mayberry
Statutory Authority:
Code of Ala.
				  1975
, §§§
										40-2A-7(a)(5),
				  40-23-1(a)(6),
				  40-23-1(a)(10),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.04 - Radio And Television Antennas And Television Satellite Dishes

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Retail Sales.
			 Retail sales of radio and television antennas, television satellite dishes, and
			 their parts and attachments are subject to sales or use tax
(a) When antennas and satellite dishes, along
			 with their parts and attachments are sold for a lump sum amount that includes
			 both the antenna or satellite dish and the cost of erection or installation,
			 the lump sum must be used as the measure of the tax to be paid to the state.
			 When separate contracts are made for the sale of the tangible personal property
			 and for the erection or installation, the tax should be measured by the sales
			 price. The billing to the customer and the books of the seller must clearly
			 show the receipts from sales and from erection and installation
			 separately.
(b) The sale of
			 antennas or satellite dishes and parts and attachments are wholesale sales when
			 made by vendors to dealers who do not furnish or install, but hire an outside
			 supplier to furnish and install for them. The dealer in these instances must
			 collect and remit tax to the state as described in subparagraph (a).
(c) When dealers and suppliers make
			 over-the-counter sales of antennas or satellite dishes and parts and
			 attachments to consumers, the sales to consumers are subject to sales tax that
			 must be collected by the seller and paid to the state.
(d) The dealers and suppliers making the
			 sales described in subparagraphs (a), (b), and (c) purchase at wholesale, tax
			 free, the antennas or satellite dishes and parts and attachments resold by
			 them. (§
									40-23-1(a)(10))
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.05 - Taxability Of Property Sold By Auctioneers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Retail sales of an auctioneer's own
			 tangible personal property or the consigned tangible personal property of
			 others are subject to Sales Tax.
(2) For the purposes of this rule auctioneers
			 are deemed to have tangible personal property on consignment when they receive
			 payment for the tangible personal property sold, issue the bill of sale or
			 invoice, and pay the owner for the tangible personal property sold with the
			 auctioneer's check or other remittance. Where the owner of the tangible
			 personal property is licensed under the Sales Tax Law and commissions the
			 auctioneer to sell the property in the name of the owner, the auctioneer is not
			 liable for sales tax on the sale of the property.
(3) Sales Tax is due on the gross receipts
			 derived from sales of all tangible personal property sold by persons regularly
			 engaged in conducting auction sales, regardless of how the tangible personal
			 property may have been acquired or by whom it may be owned, except the sale of
			 tangible personal property that normally would not be subject to tax such as a
			 wholesale sale. (§
								40-23-1(a)(6)).
Author:
Michele Mayberry
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-1(a)(6),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.06 - Taxability Of Automotive Vehicle PaintingServices And Supplies

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The painting of
			 an automotive vehicle is a service by the painter that is not
			 taxable.
(2) The paint and other
			 supplies used or consumed by the painter are taxable at the time of purchase.
Refer to Rule
				810-6-1-.116 entitled Parts and Materials Used to Repair or Recondition Dealers' Automotive
				Vehicle regarding painting of automotive vehicles of dealers, that are part of
				dealers' stock in trade for sale.
Author:
Michele Mayberry
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-31,
				  40-23-83;
				  Rule
				  810-6-1-.116.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.07 - Sales Of Automotive Vehicle Parts By AutomotiveVehicle Repairman, Repair Shops And Garages

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Parts used in making repairs to the customer's automotive vehicle or sold to
			 the customer for use that are passed substantially intact as purchased by the
			 repairman are sold at retail to the customer. Examples of such parts are
			 pistons, piston rings, fan belts, gears, batteries, and tires. The full amount
			 of an invoice will be subject to sales or use tax when it does not separately
			 state the parts from the labor.
(2)
			 Other materials and supplies, such as paints or lubricants are consumed and
			 purchased at retail by the repairman. These items are furnished incidental to
			 rendering a service. Materials and supplies, also tools and machinery, used or
			 consumed by automotive vehicle repair shops and garages in rendering services
			 that are not resold as merchandise are subject to the sales or use tax when
			 purchased by the repairman from the supply dealer. If the supply dealer is not
			 required to collect the sales or use tax, the automotive vehicle repair shop or
			 garage must pay the use tax directly to the Department. (
Doby v.
			 State, 174 So. 233, Merriwether v. State, 42 So. 2d.
			 465
)
(3) Labor,
			 installation and service charges not separately stated on the invoice to the
			 customer are taxable. If the labor, installation, and service charges are
			 separately stated from the sale of parts, the labor, installation, and service
			 charges are not taxable.
(4) Books
			 must be kept in a manner that clearly reflects the separation of the charges
			 for the tangible items sold and the charges for the labor or installation
			 charges.
(5) Refer to the Rule
			 810-6-1-.116 entitled
Parts and Materials Used To Repair Or Recondition Dealers'
			 Automotive Vehicles
regarding parts used by repairmen on
			 automotive vehicles of dealers, that are part of the dealers' stock in trade
			 for sale.
Author:
Michele Mayberry
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-31,
				  40-23-83;
				  Rule
				  810-6-1-.116;
Doby v. State Tax Commission
234 Ala. 150 (Ala. 1937).
Merriwether v. State
, 252 Ala. 590, 42 So. 2d 465, 11
				  A.L.R.2d 918.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.08 - Automobile Repair Shops. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
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 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.09 - Reporting And Notice Requirements For Facilitators Of The Lease Or Rental Of Automobile Vehicles

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Definitions.
(a) AUTOMOTIVE VEHICLE. As
			 defined in §
									40-23-1,
Code of Ala.
			 1975
, which is required to be registered under Article 2 of
			 Chapter 6 of Title 32,
Code of Ala. 1975
.
(b) PERSON. As defined in in §
									40-12-220,
Code of
			 Ala. 1975
.
(c)
			 FACILITATOR. A person facilitating either directly or indirectly the
			 transaction of the lease or rental of an automotive vehicle between a
			 third-party owner/lessor and a lessee for a rental period not exceeding 90
			 consecutive days.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.10 - Services Rendered By Upholsterers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) An upholsterer renders a service and
			 sells tangible personal property. Materials used or consumed by the upholsterer
			 that are not passed to the customer are considered supplies and are taxable at
			 the time of purchase by the upholsterer. Materials passed to the customer that
			 either lose their identity or are inconsequential to the product are also
			 taxable at the time of purchase by the upholsterer. Examples of these materials
			 include but are not limited to:
(a)
			 Tacks
(b) Glue
(c) Thread
(d) Binding Twine
(e) Webbing
(f) Glimp Tape
(g) Welting
(h) Padding
(i) Stain
(j) Varnish
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.11 - Automotive Supply Jobbers, The Sales Tax License Number, And Sales Made Which Are Classified As Exempt Provided The Jobber Is Engaged In The Business Of Reselling Automotive Parts And Accessories

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.12 - Automotive Vehicles

Current through Register Vol. 42, No. 9, June 28, 2024
1. The
			 term "automotive vehicles" as used in the Sales and Use Tax laws shall mean and
			 include, but shall not be limited to, automobiles, trucks, buses, tractors
			 (crawler and pneumatic tired types), motorcycles, motorscooters, automotive
			 industrial trucks, Ross Carriers, lift trucks, locomotive cranes, airplanes,
			 tugs, motorboats with built-in motors, boats with outboard type motors attached
			 thereto by attachments intended to be permanent rather than readily removable
			 and which motors are controlled with remote controls built on or into the hull
			 of said boat.
(2) In addition to
			 the vehicles listed above,
Code of Ala. 1975
,
			 §§
								40-23-1(a)12 and
			 40-23-60(12),
			 "automotive vehicles" to include power shovels, drag lines, crawler cranes,
			 ditchers and similar machines which are self-propelled, but which are not
			 primarily used as instruments of conveyance. Equipment of this class is to be
			 considered as falling within the automotive vehicle class treated for sales or
			 use tax purposes the same as automobiles, trucks, buses, or tractors; provided,
			 however, self-propelled machines which qualify as farm machines (see Rule
			 810-6-4-.07 Farm Machines, Machinery, and Equipment) or mining machines (see Rule
			 810-6-2-.43 Machines Used in Mining, Quarrying, Manufacturing, Compounding, and Processing)
			 are taxed at the rate of tax prescribed for equipment in those respective
			 classes. §§
								40-23-1(a)12,
			 40-23-60(12),
			 40-23-2(4),
			 and
			 40-23-61(c)
Author:
Fred Kennedy
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.12.01 - Courtesy Deliveries Of Automotive Vehicles By Alabama Dealers For Out-Of-State Dealers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A
			 courtesy delivery for an out-of-state automotive vehicle dealer occurs when:
(a) The out-of-state dealer sells an
			 automotive vehicle to a customer and arranges for the vehicle to be shipped to
			 an in-state dealer for delivery to a designated person in Alabama.
(b) The in-state dealer performs the
			 customary dealer preparation on the vehicle and receives reimbursement for
			 these services.
(c) The
			 out-of-state dealer, not the in-state dealer, invoices the customer for the
			 sale of the vehicle.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.13 - Awnings

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Generally an
			 awning attached to a building as a permanent fixture is a part of the building
			 and comes within the provisions of the building materials provision of §
								40-23-1(a)(10).
(2) A metal or other permanent type of awning
			 attached to a building with screws or bolts or otherwise securely attached
			 becomes a part of the building. The materials from which such awnings are made
			 come within the building materials class. When the materials are purchased
			 prefabricated, tax is due to the supplier by the person making the
			 installation, or direct to the state as use tax, if purchased out-of-state from
			 a seller not registered.
(3) The
			 manufacturing contractor provision of the Sales Tax Law does not apply when a
			 contractor manufactures an item to specifications for a special job. To come
			 within §
								40-23-1(b) the item manufactured must be standard, that is, it can be used on any job.
			 (See: Rule
			 810-6-1-.29 Building Materials Manufactured By Contractors)
(4) Lightly attached cloth awnings do not
			 fall into the building materials category and are to be taxed at the sale from
			 the awning dealer to the property owner.
Author:
Michele Mayberry
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-1(a)(10),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.14 - Awnings, Metal (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Authors:
Statutory Authority:
Code of Ala.
				  1975,
§§
										40-23-83,
				  40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.15 - Bagging And Ties

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.16 - Bags, Cotton (Returnable Containers)

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.17 - Bags Sold To Nurserymen

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.18 - Bags Used As Furnished Containers For Agricultural Products

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.19 - Bags Used As Furnished Containers Of Crushed Stone

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.20 - Bailing Ties For Hay

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-1(9c),.40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.20.02 - Banks, Sales By

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
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 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.21 - Barrels

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.22 - The Measure Of Sales And Use Tax On The Barter, Exchange, Or Trade-In Of Tangible Personal Property

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The money value allowed for tangible
			 personal property received and exchanged for other tangible personal property
			 constitutes payment or partial payment of the purchase price and must be
			 included in the measure of the Sales or Use Tax, unless the agreed upon value
			 or transaction is one of the following.
(a)
			 The agreed value placed on automotive vehicles, truck trailers, semitrailers,
			 or house trailers taken in trade on sales of other automotive vehicles, truck
			 trailers, semitrailers, or house trailers. On so called "trade-ups" this
			 allowance cannot exceed the sales price of the vehicles sold by the dealer.
			 (§§
									40-23-2(4) and
			 40-23-61(c),
Code of Ala. 1975
).
(b) The exchange of cottonseed for cottonseed
			 meal at or by gins. (§§
									40-23-4(a)(6) and
			 40-23-62(3),
Code of Ala. 1975
).
(c) The agreed value placed on any used part
			 including tires of an automotive vehicle, truck trailer, semitrailer, or house
			 trailer taken in trade as a credit or part payment on the sale of a new, used
			 or rebuilt part or tire, for an automotive vehicle, truck trailer, semitrailer
			 or house trailer; provided, however, this provision does not include batteries.
			 (§
									40-23-2(1),
Code of Ala. 1975
).
(d) The agreed value placed on any machine,
			 machinery, or equipment used in planting, cultivating, and harvesting farm
			 products or used in connection with the production of agricultural produce or
			 products, livestock or poultry on farms taken in trade on the sale of other
			 farm machines, machinery, or equipment. (§
									40-23-37
Code of Ala.
			 1975
).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.23 - Beer Tax

Current through Register Vol. 42, No. 9, June 28, 2024
State, county, and municipal excise taxes on beer must be
				included in the measure of Sales or Use Tax.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-1(a)98), 40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.24 - Bingo Parlor

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A
			 bingo parlor is defined as a place of amusement; therefore, the gross receipts
			 derived therefrom are subject to sales tax. [State of Alabama v. Roosevelt
			 Crayton, d/b/a Jody's Sporting Goods, 344 So. 2d 771 (Ala. Civ. App.), cert.
			 denied, 344 So. 2d 775 (Ala. 1977).]
(2) Effective June 1, 1990,
Code
			 of Ala. 1975
, §
								40-23-4(a)(43),
			 exempts certain bingo games and operations from the sales tax levied in §
								40-23-2(2).
			 This exemption, however, does not apply to any gross receipts from sales of
			 tangible personal property such as concessions, novelties, food, or
			 beverages.
(3) The exemption
			 referenced in paragraph (2) above only applies in those counties which have
			 duly enacted constitutional amendments legalizing bingo games and operations.
Said exemption is further limited to bingo games and operations
				conducted by organizations which have qualified for exemption under the
				provisions of
				26 USC
				Section 501(c)(3), (4), (7), (8), (10), or
				(19) or which are defined in  26 USC §
										501(d).
(4) To
			 qualify for the exemption contained in §
								40-23-4(a)(43) an organization must comply with the distribution requirements of applicable
			 local laws including any threshold limits with respect to charitable donations
			 from bingo receipts.
(5)
			 Organizations claiming to qualify for the exemption referenced in paragraph (2)
			 above must provide the Revenue Department with documented evidence that they
			 qualify for exemption with the Internal Revenue Service and that they are in
			 compliance with the distribution requirements of applicable local laws.
			 (Adopted June 12, 1978. Readopted through APA effective October 1, 1982.)
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.25 - Bottles, Boxes, And Other Containers For Prescriptions

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.26 - Bottle Crowns

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.27 - Building Materials

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Building Materials.
(a) The term "building
			 materials," as used in the Alabama Sales and Use Tax laws, means all tangible
			 personal property, including any device or appliance used by builders,
			 contractors, or landowners in making improvements, additions, alterations or
			 repairs to real property in a way that the tangible personal property becomes
			 identified with a part of realty.
(b) Includes any tangible personal property
			 used in making repairs, alterations, or additions to real property such as
			 lumber, timber, nails, screws, bolts, structural steel, reinforcing steel,
			 cement, lime, sand, gravel, slag, stone, telephone poles, fencing, wire,
			 electric cable, brick, tile, glass, plumbing supplies, plumbing fixtures, pipe,
			 pipe fittings, electrical fixtures, built-in cabinets, sheet metal, paint,
			 roofing materials, road building materials, sprinkler systems, air conditioning
			 systems, built-in fans, heating systems, flooring, floor furnaces, crane ways,
			 crossties, railroad rails, railroad track accessories, tanks, builders
			 hardware, doors, door frames, windows, window frames, water meters, gas meters,
			 well pumps and any and all other tangible personal property that becomes a part
			 of real property.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.28 - Building Materials Defined. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Michele Mayberry
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.29 - Building Materials Manufactured By Contractors

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
								§
								40-23-1(b) provides that the use of building materials in the performance of a contract by
			 a person who manufactures them is equivalent to making a retail sale of such
			 materials and that such use must be reported by such person as subject to sales
			 tax to be measured by the reasonable and fair market value at the time and
			 place where used.
(2) Where the
			 contractor-manufacturer also sells the same kind of materials to others for
			 installation by them, the reasonable and fair market value would be the same as
			 the sales price. Where no such sales are made by the contractor-manufacturer,
			 the sales price of the same kind of materials when sold by other manufacturers
			 during the same period and under the same circumstances would be the reasonable
			 and fair market value.
(3) Where no
			 sales price can be found to be used as the measure of the tax, the following
			 formula should be used:
(a) Manufactured cost
			 of materials, plus transportation to job site, plus proportionate part of
			 general overhead, selling cost, and profit equals reasonable and fair market
			 value of materials.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.31 - Carrying Charges, Finance Charges

Current through Register Vol. 42, No. 9, June 28, 2024
(1) When the seller has an established price
			 for the goods he sells, that price is the amount to be included in gross
			 proceeds of sales even though the established price may include an amount to
			 cover a carrying charge.
(2) When
			 the seller has an established cash price, and when selling on an extended
			 payment basis as a separate charge for financing, the additional charge is not
			 included in the gross proceeds of sales.
(3) In no event may finance or carrying
			 charges be deducted from gross proceeds of sales when not shown as a separate
			 item in the seller's billing to his customer. §
								40-23-1(6).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.32 - Casings Sold To Meat Processors

Current through Register Vol. 42, No. 9, June 28, 2024
The terms "wholesale sale" or "sale at wholesale" shall include
				a sale to meat packers, manufacturers, compounders or processors of meat
				products of all casings used in molding or forming wieners and Vienna sausages
				even though such casings may be recovered for reuse.
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.33 - The Taxation Of Casual Sales Transactions

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Casual Sale Transactions Subject to Tax.
(a) The casual sale of automotive vehicles,
			 motorboats, truck trailers, trailers, semitrailers, travel trailers, and
			 manufactured homes are subject to sales or use taxes pursuant to the provisions
			 of §
									40-23-100,
			 et seq.,
Code of Ala. 1975
. See Sales and Use Tax Rule
			 810-6-5-.11.05.
(b) The sale of used property by a person
			 engaged in the business of selling is subject to sales tax.