reglab/statecodes huggingface dataset:
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-.110 - Newspapers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A newspaper is
			 printed matter which is distributed to the public generally. It is in sheet
			 form, is published at regular or short intervals, and contains information of
			 current events and news of general interest. In addition, a newspaper carries
			 advertising and by editorial comment, advocates the opinions of its
			 publishers.
(2) A publication is a
			 newspaper if it has qualified under postal regulations for second class postal
			 rates, is required by postal regulations to publish the names and addresses of
			 its owners and editors, and is qualified as a medium for publishing legal
			 notices.
(3) Company news sheets
			 containing, primarily, information of company interest only, distributed by the
			 company to its employees and its clients and owners are not newspapers and are
			 not exempted from the sales or use taxes. This type of material is subject to
			 tax measured by its purchase price. When purchased in Alabama, the printer will
			 be required to collect the tax from the company. When purchased outside of
			 Alabama, the tax will be required to be paid direct to the Department of
			 Revenue by the company making the purchase.
(4) Postage charges over and above the
			 regular price for the publication, separately billed, for mailing to individual
			 readers will not be required to be included in the measure of the tax. §
								40-23-1(10).
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-.110.01 - Newspapers, Sales Of

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Sales of newspapers are subject to sales tax except when made at wholesale to
			 dealers licensed in accordance with the provisions of
Code of Ala.
			 1975
, §
								40-23-6,
			 as amended, or when made to the United States, the State of Alabama, or the
			 counties or cities of the state.
(2) Sales of newspapers made by publishers
			 and licensed dealers to unlicensed independent newsboys will be, in all
			 instances, subject to, tax as retail sales, the tax to be measured by the gross
			 proceeds of such sales.
(3) The
			 word "newsboys" as used herein shall be understood to mean street hawkers and
			 newspaper route persons of all ages.
(4) Newsboys who are itinerant vendors who
			 have not filed with the Department of Revenue the bond required by the
			 provisions of
Code of Ala. 1975
, §
								40-23-24.
			 (Amended January 25, 1977, to comply with decision rendered by the Court of
			 Civil Appeals in State v. The Advertiser Company.)
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-.111 - Occasional Sale

Current through Register Vol. 42, No. 9, June 28, 2024
Property acquired for use or consumption may be sold tax free
				at a private sale completely disassociated from any retail business which may
				be operated by the seller. (Attorney General Opinion Price, May 12,
				1937.)
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-.112 - Signs

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Signs are
			 subject to tax on the full sales price when such signs are standard,
			 prefabricated by the seller or his supplier and delivered as a complete
			 unit.
(2) When the signs are custom
			 built into a building or otherwise affixed to real property, they come within
			 the building materials provision with the tax being due from the person who
			 erects the sign to his supplier on the cost of materials used to construct the
			 sign, in which case no tax would be due from the person installing the sign on
			 his service in attaching the materials to the building and/or real property.
			 The same rule applies when a builder constructs an outdoor advertising sign
			 that will become affixed to real property from the ground up using lumber,
			 nails, sheet metal, etc.
(3) In
			 instances where the sign company subcontracts the installation or subcontracts
			 a portion of the construction of the sign, taxation of the materials will be as
			 described above in paragraph (2), with tax being due on the cost of the
			 materials used by the contractor and/or subcontractor that builds the
			 custom-made signs.
(4) The courts
			 have held that the contractor provision provided in §
								40-23-1(a)(10),
Code of Ala. 1975
, applies if all of the following
			 criteria are met:
(a) The taxpayer must be a
			 contractor.
(b) The materials must
			 be building materials.
(b) The
			 materials must become a part of the real estate. See
Department of
			 Revenue v. James A. Head & Co
., 306 So.2d 5 (Ala. Civ.
			 App.1974), cert. denied 306 So.2d 12 (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-.113 - Outside Signs, Furnished

Current through Register Vol. 42, No. 9, June 28, 2024
Outside signs furnished by a manufacturer to his customers,
				when such signs are furnished without cost to the customers, are subject to the
				sales or use tax when purchased by the manufacturer. These signs are not
				purchased to be resold, nor are they purchased as a component of the property
				manufactured for sale by the manufacturers. §
								40-23-1(9).
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-.113.02 - Oxygen To Steel Manufacturers, Sales Of

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),
				  40-23-1(a)(9)
				  b,
				  40-23-60(4)
				  b,
				  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-.114 - Painters

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Persons doing
			 any kind of painting where the only tangible personal property supplied by them
			 is the paint which they apply and the equipment, brushes, and supplies used in
			 such application are primarily rendering a service and not making retail sales.
			 The receipts from such painting are not subject to the sales tax. All of the
			 paint, tools, brushes, equipment and supplies purchased by the painters are
			 subject to a sales tax or use tax, whichever applies, at the time of sale to
			 the painter.
(2) Note, however,
			 that where painters sell painted signs, furniture, or articles which they have
			 manufactured or purchased for painting for resale purposes, such sales are
			 subject to sales tax. The paint and other materials used as a component part of
			 articles to be sold are purchased tax free at wholesale.
(3) Where painters are both consuming paints,
			 etc., in rendering services and consuming from the same stock the same kind of
			 property and manufacturing property for sale, where the use and manufacturing
			 is continuous and a substantial part of the total business, and where suitable
			 records are kept revealing costs of all materials used in contract painting and
			 cost of materials used in manufacturing, the painter using the materials for
			 both purposes will be allowed to purchase all of the dual purpose materials at
			 wholesale tax free and pay sales tax on the basis of gross receipts from
			 property sold at retail plus the total cost of all materials used, consumed, or
			 furnished by him in his contract painting business.
(4) Where the painter is in such dual
			 business and his records are not kept to reveal sales and the cost of property
			 used in contract painting, he shall be required to pay sales or use tax on all
			 of his purchases and, in addition, will be required to report and pay sales tax
			 on all of his sales of property at retail.
(5) Such consumable supplies as brushes,
			 thinners, paint removers, hand tools, sand paper, etc., are, in any event,
			 taxable when purchased by the painter. §
								40-23-1(6).
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-.115 - Paper Cups Furnished With Mixed Drinks And Ice Cream

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)(9) c,
				  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-.116 - Parts And Materials Used To Repair Or Recondition Dealers' Automotive Vehicles

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 When a licensed automotive vehicle dealer makes purchases of parts and
			 materials to repair or recondition vehicles held in the dealer's inventory for
			 sale, the purchases are tax free if the parts or materials become a part of the
			 vehicle that will later be sold and taxed on the total sales price.
(2) When a licensed automotive vehicle dealer
			 repairs or reconditions vehicles for individuals as well as vehicles that are a
			 part of the dealer's own inventory for sale, all of the dealer's purchases of
			 parts or materials are at wholesale, tax free. Provided suitable records are
			 maintained to distinguish between parts or materials used on the dealer's own
			 vehicles and those of others, only the parts used in repairing the vehicles of
			 others are taxable when sold to the customer and materials used in
			 reconditioning the vehicles of others are taxable when withdrawn and used by
			 the dealer-repairman.
(3) The term
			 "materials" means items such as paint, body lead, solder, and wax which become
			 a part of a reconditioned automotive vehicle. Supply items not becoming a part
			 of a reconditioned automotive vehicle such as sandpaper, thinner used for
			 cleaning purposes, masking tape, and rags are taxable retail sales when
			 purchased by the dealer. The term "parts" means items that are passed by the
			 dealer to the customer substantially intact such as seat covers, gears, fan
			 belts, piston, batteries, and tires. The term "parts" does not include
			 materials and supply items as defined and listed above.
Authors:
Horace Hitt, Ginger Buchanan
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-.117 - Pawnbrokers

Current through Register Vol. 42, No. 9, June 28, 2024
Pawnbrokers are required to file sales tax returns covering all
				property sold by them, including in the taxable retail sales reported sales of
				property forfeited to them by reason of the pawner's failure to redeem. §
								40-23-2(1).
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-.118 - Peddlers, Truckers

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Peddlers and/or truckers making retail sales of tangible personal property must
			 apply for and obtain a sales tax license. Further, such peddlers and truckers
			 must collect sales tax from their customers on their retail sales of tangible
			 personal property and remit same to the Department of Revenue. §
								40-23-6.
(2) Peddlers and truckers are to be licensed
			 under the sales tax law only when they have an established place of business or
			 when they have a well established and continuous business confined to a certain
			 area or route. Peddlers and truckers having no fixed place of business may, as
			 a condition precedent to obtaining a sales tax license under the sales tax law,
			 be required to furnish the bond provided for in
Code of Ala.
			 1975
, §
								40-23-24,
			 as amended. §
								40-23-24.
(3) Sales to a trucker purchasing lumber for
			 resale from a lumber manufacturer, when said trucker does not have a sales tax
			 license, are sales at retail subject to tax unless the trucker has registered
			 with the Department of Revenue and has received a certificate of such
			 registration pursuant to
Code of Ala. 1975
, §
								40-23-1(c).
			 (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-.119 - Photographs, Photostats, Blueprints, Etc

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The retail sales of photographs,
			 blueprints and other similar articles are subject to sales or use tax, whether
			 delivered in final printed form or delivered in digital form via telephone
			 lines, over the Internet, by e-mail, or by another alternative form of
			 transmission. The transfer of digital images of these items from a seller to a
			 purchaser for a price constitutes the sale of tangible personal property. The
			 form in which tangible property is delivered by the seller to the purchaser is
			 of no consequence. (Sections
			 40-23-2(1) and
			 40-23-61(a)) (Robert Smith FlipFlopFoto v. State of Alabama (Admin. Law Div. Docket No. S.
			 05-1240, Final Order entered April 30, 2007))
(a) In cases where negatives belonging to the
			 customer are developed, the charge for developing the negatives is not subject
			 to sales or use tax if a separate charge is made to the customer.
(b) In cases where an airplane is chartered
			 for use in making aerial photographs, the charge for use of the airplane is not
			 subject to sales or use tax if a separate charge is made to the
			 customer.
(c) In cases where
			 individuals deliver pictures to photographers or photographic studios for
			 tinting or coloring, the receipts from such tinting or coloring are not subject
			 to tax, since such receipts result from services rendered and do not result
			 from sales of tangible personal property. (Section
			 40-23-2(1))
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-.120 - Photographs, Photostats, Blueprints, Etc., When Purchased At Retail By The Seller

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										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-.121 - Photographs, Photostats, Blueprints, Etc., Where Purchased Tax Free At Wholesale By Seller

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-1(a)(9) b,
				  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-.122 - Photograph Tinting (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Donna Joyner
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-.123 - Pig And Scrap Iron

Current through Register Vol. 42, No. 9, June 28, 2024
When a manufacturer of iron pipe withdraws pig and scrap iron
				from his raw materials stock to be used by him in casting machine parts for his
				use, he must add the cost of such materials into his gross proceeds of sales.
				(Issued January, 1951.)
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-.124 - Pipe Fittings

Current through Register Vol. 42, No. 9, June 28, 2024
Ordinarily pipe fittings are used by builders, contractors, or
				landowners as building materials which are taxed in accordance with the
				building material provision found in the definition of retail sales. In some
				instances, however, pipe fittings are used as standard parts or attachments
				from machines used in manufacturing, in which case they are entitled to the
				special machine rate of tax. See Reg. entitled Parts and Attachments.
				§§
								40-23-1(10),
				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 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.125 - Place Of Amusement

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 total receipts accruing from the operation of places of amusement or
			 entertainment are subject to the sales tax. Taxable gross receipts from places
			 of amusement shall include receipts from admissions, service charges, amusement
			 devices, musical devices, amounts paid to participate or engage in specific
			 activities, and receipts from parking facilities when made available at the
			 place of amusement for the convenience of patrons. Taxable gross receipts shall
			 also include advertising receipts received from promotional sponsors where the
			 sponsor purchases the right to give away general admission tickets or passes to
			 a specific activity. Receipts received from third party advertisers relating to
			 advertising space on billboards, scoreboards, fences, programs or tickets, or
			 to radio or television time not in conjunction with the right to give away
			 general admission tickets or passes would not be subject to sales tax. (State
			 of Alabama v. Huntsville Baseball Club, Inc. and Birmingham Baseball Club, Inc.
			 (Admin. Law Div. Docket No. S. 92208 & S. 92-170, decided January 18,
			 1995))
(2) Sales tax shall be
			 collected as a separate item from the consumer at the amusement rate of tax
			 based on the price of admission to the place of amusement. Where the tax is not
			 stated and collected separately, the total amount of the admission price shall
			 be used as the measure of the tax. A deduction for the sales tax included in
			 the price of admission will be allowed in computing the tax due whenever the
			 business has permanently displayed a sign showing the admission price and the
			 amount or amounts of tax due within the view of persons paying the admission,
			 or where the tickets used in connection with the transactions have plainly
			 printed on the face the admission price and, as a separate item, the amount of
			 sales tax due. Likewise, sales tax shall not be backed-out of amounts received
			 from amusement or musical devices where the business has failed to permanently
			 display a sign showing the price and the amount of sales tax due. The federal
			 amusement tax collected as a separate item shall not be included in the measure
			 of the sales tax. (Section
			 40-23-26)
(3) Places of amusement or
			 entertainment where the public is charged a fee to see, hear, attend,
			 participate or engage in any kind of display, program, activity, or event
			 offered, include, but are not limited to, the following:
(a) Live or recorded performances, whether by
			 individual ticket or by season tickets:
1.
			 ballet performances;
2.
			 circuses;
3. ice-skating
			 shows;
4. motion
			 pictures;
5. musical
			 concerts;
6. opera
			 performances;
7. outdoor theaters;
			 and
8. theaters (movies and
			 plays)
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-.125.01 - Amusement Tax Due On Fees Collected By Golf Courses Open To The Public

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The term "golf
			 course open to the public" as used in this regulation shall mean any golf
			 course, except those owned and operated by the State of Alabama or a county or
			 incorporated municipality of the State of Alabama, which allows the public to
			 use one or more of its facilities for a fee.
However, the following policies or activities shall not cause
				an otherwise private golf course to be classified as a golf course open to the
				public:
(a) reciprocal play agreements
			 with other golf courses that are also not open to the public.
(b) play by guests of a member (whether or
			 not accompanied by the member).
(c)
			 hosting a tournament in compliance with the provisions of Section
			 4-23-4(a)(39), as amended.
(d)
			 periodically holding invitational or charitable tournaments.
(e) the sale of condominium units the
			 purchase of which carries with it the privilege of using the golf course
			 facilities.
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-.126 - Pole Line Construction

Current through Register Vol. 42, No. 9, June 28, 2024
Materials used in the construction of pole lines for the
				transmission of electric power and telephone, telegraph, radio, and television
				signals are building materials. These materials are purchased at retail subject
				to sales or use tax, whichever may apply, by the persons who erect the pole
				lines into place by attaching to real property. These materials include poles,
				lines, lightning arresters, circuit breakers, switch gear, all pole accessories
				and also include, all the materials and equipment used in the construction of
				substations. This class of materials is subject to tax at the four percent rate
				with the exception of transformers and amplifiers which are taxable at the
				machine rate of one and one-half percent. (Adopted May 26, 1961. Amended
				November 1, 1963; effective July 1, 1963.) §§
								40-23-1(10),
				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 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.127 - Popcorn Boxes

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7 (a0(5),
				  40-23-1
				  (a0(9)c,
				  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-.128 - Postal Uniforms

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Effective November 14, 1983, the U.S. Postal Service's procedures regarding
			 uniform purchases for postal employees require vendor invoices to be made out
			 directly to the Postmaster who, upon approval of the purchase by the employee,
			 forwards the invoices to the Postal Data Center for certification and payment.
			 Postal Service employees make no payment and handle none of the money at any
			 time. (Postal Bulletin No. 21425 dated October 6, 1983, and Postal Bulletin No.
			 21547 dated January 2, 1986.)
(2)
			 Postal Uniform purchases handled in accordance with the procedures outlined
			 above are sales to the U.S. Postal Service and, therefore, are not subject to
			 Alabama sales or use 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 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.129 - Premiums And Gifts

Current through Register Vol. 42, No. 9, June 28, 2024
A sale of tangible personal property is taxable when made to a
				person who will use the property as a prize or a premium or will give the
				property away as a gift. §
								40-23-1(10).
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-.131 - Withdrawals Of Products Manufactured, Compounded, Or Processed For Sale

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Except as noted
			 in paragraphs (2) and (3) below, manufacturers, compounders, and processors
			 shall include in taxable sales reported for sales tax purposes the costs of
			 materials purchased at wholesale which have become ingredients or components of
			 products manufactured or compounded for sale by them but which are withdrawn
			 from stock for their own use or consumption.
(2) Neither the withdrawal, use, or
			 consumption of a manufactured product by the manufacturer thereof in quality
			 control testing performed by employees or independent contractors of the
			 manufacturer nor a gift by the manufacturer of a manufactured product,
			 withdrawn from the manufacturer's inventory, to an entity listed in
			 26 U.S.C. Sections
			 170(b) or (c), is subject to
			 sales tax. (Sections
			 40-23-1(a)(6),
			 40-23-1(a)(10) and
			 40-23-1(e)).
(3) Refinery, residue, or fuel
			 gas, whether in a liquid or gaseous state, that has been generated by, or is
			 otherwise a by-product of, a petroleum-refining process, which gas is then
			 utilized in the process to generate heat or is otherwise utilized in the
			 distillation or refining of petroleum products is not taxable under the
			 withdrawal provisions of the sales or use tax statutes. (Sections
			 40-23-1(a)(6),
			 40-23-1(a)(8),
			 and
			 40-23-60(5)).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-1(a)(6),
				  40-23-1(a)(8),
				  40-23-1(a)(10),
				  40-23-1(e)),
				  40-23-31,
				  40-23-60(5),
				  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-.132 - Proofs, Wholesale, Tax Free

Current through Register Vol. 42, No. 9, June 28, 2024
Sales of materials to the processors of the proofs are at
				wholesale, tax free, when such materials become a component part of the proofs
				produced for sale. §
								40-23-1(9b).
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-.133 - Pump Installed For A County Or Municipality By A Contractor

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A contractor
			 who installs a pump for a county or incorporated municipality of the State of
			 Alabama is required to pay tax on his purchase of the pump. The pump is in the
			 same category as any other building materials which become affixed to realty.
			 When title to a pump installed under contract passes from the contractor to the
			 landowner, it has ceased to be personal property and has become real property.
			 §
								40-23-1(10) and
			 40-23-60(5)).
(2) On and after January 1,
			 2014, the sale of a pump to, or the storage, use, or consumption of a pump by,
			 any contractor or subcontractor to be incorporated into realty pursuant to a
			 contract with any county or incorporated municipality of the State of Alabama
			 awarded on or after January 1, 2014, is exempt from state, county, and
			 municipal sales and use taxes provided the contractor or subcontractor has
			 complied with Rule
			 810-6-3-.77 entitled Exemption of Certain Purchases by Contractors and Subcontractors in
			 conjunction with Construction Contracts with Certain Governmental Entities.
			 (Act No. 2013-205)
Authors:
Traci Floyd, Ginger L. Buchanan
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-1(a)(10),
				  40-23-31,
				  40-23-60(5),
				  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-.134 - Pumps

Current through Register Vol. 42, No. 9, June 28, 2024
Well pumps when installed become realty along with well casing,
				pump house, well connections, etc. The person who installs the pump is the
				purchaser at retail who must pay sales tax or use tax, as the case may be.
				§
								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-.135 - Punchboards

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),
				  40-23-1(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-.136 - Railroad Companies - Crossties And Timbers

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
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-.137 - Raw Materials And Supplies Purchased By Manufacturers And Compounders

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Subject to the criteria outlined in Sales and Use Tax Rule
			 810-6-1-.80 entitled Ingredient or Component of Product Manufactured or Compounded for
			 Sale, ingredients or materials which are purchased by manufacturers or
			 compounded for sale may be purchased at wholesale, tax free, by such
			 manufacturers or compounders. (Sections
			 40-23-1(a)(9) b and
			 40-23-60(4)
			 b).
(2) One-time-use containers
			 used by manufacturers and compounders to package their products and which
			 become the property of the purchaser of the products are purchased at
			 wholesale, tax free, by the manufacturers and compounders.
Returnable containers are purchased at retail and are subject
				to tax. (Sections
				40-23-1(a)(9) c and
				40-23-60(4)
				c).
(3) Labels purchased by
			 manufacturers and compounders, affixed to one-time-use containers, and sold
			 along with the contents of the containers by said manufacturers and compounders
			 are purchased at wholesale, tax free, by the manufacturers and compounders. The
			 term "label" is understood to mean a tag or sticker of any material imprinted
			 with information and said term includes price stickers, address stickers, and
			 shipping tags as well as those tags or stickers which identify or describe the
			 property to which they are attached.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83,
				  40-23-1(a)(9) c,
				  40-23-60(4)
				  c)
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-.138 - Rebuilding Of Tracks, Idlers, And Rollers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The rebuilding of tracks, idlers, and
			 rollers belonging to others is a service and the receipts from this service by
			 the repairman-dealer are not subject to sales or use tax.
(2) Sales of rebuilt tracks, idlers, and
			 rollers by the repairman-dealer are subject to sales or use tax. The
			 repairman-dealer shall compute sales or use tax on the total sales price and
			 collect the tax from the person to whom the rebuilt item is sold. (§§
								40-23-1(a)(6) and
			 40-23-60(10)).
(3) Where a repairman-dealer (i)
			 rebuilds tracks, idlers and rollers that are part of the repairman-dealer's own
			 stock of goods for sale and (ii) rebuilds tracks, idlers, and rollers belonging
			 to others, the following shall apply:
(a)
			 Sales or use tax shall be paid by the repairman-dealer to the supplier on all
			 purchases of materials used in rebuilding the tracks, idlers, and rollers
			 unless the repairman-dealer elects to claim the exemption provided by §
									40-23-1(a)(9)(k) for materials purchased or withdrawn for use in rebuilding tracks, idlers and
			 rollers which are part of the repairman-dealer's stock of goods for
			 sale.
(b) If the repairman-dealer
			 elects to claim the exemption in Section
			 40-23-1(a)(9) k, all materials becoming a part of the rebuilt tracks, idlers, and rollers
			 shall be purchased at wholesale tax-free by the repairman-dealer and the
			 repairman-dealer shall maintain suitable records to distinguish between the
			 materials used in rebuilding the tracks, idlers, and rollers offered for sale
			 by the repairman-dealer and the materials used by the repairman-dealer in
			 rebuilding the tracks, idlers, and rollers of others. If suitable records are
			 maintained, the repairman-dealer shall collect and remit sales tax on sales of
			 rebuilt tracks, idlers, and rollers in accordance with paragraph (2) and shall
			 compute and pay sales on the cost of the materials withdrawn and use in the
			 rebuilding tracks, idlers, and rollers belonging to others.
(c) In the event suitable records are not
			 kept by the repairman-dealer to determine which materials are used in
			 rebuilding tracks, idlers, and rollers offered for sale by the
			 repairman-dealer, then all materials used by the repairman-dealer shall become
			 a taxable withdrawal by the repairman-dealer. The sales tax due on withdrawals
			 by the repairman-dealer shall be computed on the purchase price or cost to the
			 repairman-dealer of the materials withdrawn for use. (§
									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-.139 - Receipts From Parking On Fairgrounds And At Other Places Of Amusement Or Entertainment

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),
				  40-23-2(2),
				  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-.140 - Recordings Purchased For Use With Musical Devices

Current through Register Vol. 42, No. 9, June 28, 2024
Recordings purchased for use in operating musical devices are
				subject to sales or use taxes whichever may apply.
When such recordings have served their purpose in connection
				with the operation of musical devices and are sold at retail as used recordings
				as a regular course of business by the machine operators, such sales are
				subject to sales 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-.141 - Repairs, Outside Or Sublet

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The operator of a repair shop who sublets
			 a part or all of a repair job purchases at wholesale tax free the repair parts
			 installed by the outside or sub-repairman. The shop operator shall bill such
			 repair parts to his customers separately from any charges for labor and
			 services and report and pay sales tax only on the retail sales price of such
			 parts. Provided however, where repair parts are not separately billed, sales
			 tax shall be paid on the total charge for the job.
(2) When the sub-repairman uses or consumes
			 materials and supplies, such as solder, paint, paint thinners, bits of wire,
			 and cement, these materials are subject to tax at the time of purchase by the
			 sub-repairman, the tax to be paid to the supplier. Provided where the
			 sub-repairman also is engaged in the business of selling at retail such
			 supplies and materials, they are purchased by him at wholesale and are subject
			 to the tax when withdrawn from stock for use or consumption, the tax to be paid
			 direct to the Department of Revenue by the sub-repairmen. §
								40-23-1(10).
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-.142 - Repairs To Equipment

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Where a repairman in Alabama repairs equipment, materials which pass to the
			 repairman's customer but which lose their identity when used by the repairman
			 or which are inconsequential in amount such as, paint, solder, and tacks are
			 considered to have been used or consumed by the repairman and are taxable at
			 the time of the sale to him.
(2)
			 This rule is amended to conform to the decision rendered by the Court of Civil
			 Appeals in State of Alabama v. Communication Equipment and Contracting Company,
			 Inc. Act No. 100, §3, §
								40-23-4(17).
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-.143 - Repairs To Real Property

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 The term "repairs to real property" as used in this rule includes, but is not
			 limited to, the repairing, remodeling, restoring, or altering of buildings of
			 all kinds and descriptions, plumbing systems, electric supply systems, water
			 supply systems, central heating and air conditioning systems, roads, streets,
			 railroads, and railways.
(2) Sales
			 or use taxes are due on sales of materials to repairmen, builders, contractors,
			 or other persons who use the materials in making repairs to real property.
			 (Sections
			 40-23-1(a)(10) and
			 40-23-60(5)).
Authors:
Patricia A. Estes, Dan
				DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-1(a) (10, 40-23-331,
				  40-23-60(5),
				  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-.144 - Repairs To Tires And Tubes

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Tire repairmen shall collect and remit
			 sales tax on total charges for recaps, retreads, and the major repairs; such as
			 sectional, reinforcement, and spot repairs. Materials used in recapping,
			 retreading, and major repairing are purchased at wholesale, tax free. Machines
			 used directly in recapping, retreading, and major repairing are taxed at the
			 special one and one-half percent rate levied on machines.
(2) Tire repairmen shall not collect sales
			 tax on charges for tube and minor tire repairs. Materials used in making tube
			 and minor tire repairs are taxable to the repairmen.
Machines used solely in making tube and minor tire repairs are
				taxable to the repairmen at the general rate of 4 percent.
(3)
(a)
			 Where the repairman uses repair materials for tube and minor tire repairs only,
			 he shall pay tax thereon to his supplier; or if purchased outside of Alabama
			 from a supplier who does not collect Alabama tax, he shall pay the tax direct
			 to the Department of Revenue as use tax.
(b) Where the repairman does recapping,
			 retreading, and major repairing as well as tube and minor tire repair, he may
			 purchase at wholesale all materials used in tire and tube repairing; then shall
			 pay sales tax direct to the Department of Revenue on the cost price of
			 materials withdrawn for use in tube and minor tire repairing.
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-.144.03 - Resale, Sales For

Current through Register Vol. 42, No. 9, June 28, 2024
All buyers of property for resale purposes are entitled to
				purchase at wholesale, tax free, the property they resell as regular course of
				business when they have secured the sales tax license required by law. This
				rule also applies to retailers located outside Alabama when they have secured
				the sales tax license required by law in the state in which they are located.
				§
								40-23-6.
Author:
Statutory Authority:
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-.145 - Meals Furnished To Employees By Restaurants

Current through Register Vol. 42, No. 9, June 28, 2024
Restaurants, cafes, and other eating establishments are liable
				for sales tax on meals furnished to their employees as part of a compensation
				plan. The measure of tax is the value of food withdrawn and consumed by the
				employees. [State v. Morrison Cafeterias Consolidated, Inc., 487 So. 2d 898
				(Ala. 1985)]
Author:
Dan DeVaughn
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-.146 - Restaurants, Cafes, Hotels - Supplies Used

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)(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-.147 - Returned Merchandise

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 When property is returned by the purchaser and the seller refunds the full
			 amount paid, there is no sale and the sales price of such returned property is
			 not to be included in the gross proceeds of sales.
(2) When property is returned and a part, but
			 not all, of the sales price is refunded, the full sales price is to be included
			 in the gross proceeds of sales. This would include but not be limited to
			 property returned and a restocking fee is charged before refunding the balance
			 of the purchase price. (State v. Leary and Owens Equipment Company.)
(3) When the sale is on credit and less than
			 the amount paid is refunded, the measure of the tax is the total amount of the
			 sale. §
								40-23-1(6).
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-.148 - Rural Electrification Authority (REA)

Current through Register Vol. 42, No. 9, June 28, 2024
Cooperatives set up under authority of United States Rural
				Electrification Laws are not instrumentalities of any governmental body. All
				purchases are subject to the sales and use tax, whichever may apply, except
				when otherwise specifically exempted. §
								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-.149 - Rust Preventatives

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority: