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-.33.01 - Application Of Casual Sales Tax And Use Tax To Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, And Manufactured Homes Purchased From The U.S. Government, The State Of Alabama, Or Counties Or Incorporated Municipalities Of The State Of Alabama

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The definition
			 of the term "manufactured home" set forth in
Code of Ala.
			 1975
, Section
			 40-12-255(n) is incorporated by reference herein.
(2) The definitions of terms set forth in
Code of Ala. 1975
, Section
			 40-23-100,
			 are incorporated by reference herein.
(3) The casual sales taxes and the use taxes
			 levied in Sections
			 40-23-101(a) and
			 40-23-102(a),
			 respectively, are applicable to automotive vehicles, motorboats, truck
			 trailers, trailers, semitrailers, and travel trailers purchased directly from
			 the U.S. Government, the State of Alabama, or counties and incorporated
			 municipalities of the State of Alabama. These taxes must be collected from the
			 purchaser by the county licensing official before the automotive vehicle,
			 motorboat, or trailer is registered or licensed. (Sections
			 40-23-101(a),
			 40-23-102(a),
			 and
			 40-23-104)
(4) The casual sales taxes and
			 the use taxes levied in Sections
			 40-23-101(b) and
			 40-23-102(b),
			 respectively, are applicable to manufactured homes purchased directly from the
			 U.S. Government, the State of Alabama, or counties and incorporated
			 municipalities of the State of Alabama. These taxes must be collected from the
			 purchaser by the county licensing official before the decal, which is provided
			 for in Section
			 40-7-1,
			 is issued to evidence payment of ad valorem tax due and before any homestead
			 exemption is granted for a manufactured home. In those instances where an
			 annual registration fee is due in lieu of ad valorem tax, the county licensing
			 official must collect any sales or use tax due before the decal, which is
			 provided for in Section
			 40-12-255(a),
			 is issued to evidence payment of the annual registration fee. (Sections
			 40-23-101(b),
			 40-23-102(b),
			 and
			 40-23-104)
(5) Manufactured homes which
			 constitute real property are not subject to the taxes levied in Sections
			 40-23-101(b) and
			 40-23-102(b) when purchased from the U.S. Government, the State of Alabama, counties or
			 incorporated municipalities of the State of Alabama, or anyone else. (Adopted
			 through APA effective February 19, 1993) (Sections
			 40-23-101,
			 40-23-102 and 10-23-104)
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83,
				  Section 10 of Act No. 94-622.
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-.33.02 - State Casual Sales And Use Tax Returns

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The term "Department" as used in this
			 regulation shall mean the Department of Revenue of the State of
			 Alabama.
(2) The definition of the
			 term "licensing official" contained in
Code of Ala.
			 1975
, Section
			 40-23-100(2) is incorporated by reference herein.
(3) The term "state casual sales and use tax"
			 as used in this regulation shall mean the state taxes levied in Sections
			 40-23-101 and
			 40-23-102,
Code of Ala. 1975
.
(4) State casual sales and use tax collected
			 by licensing officials shall be remitted to the Department in monthly
			 installments on or before the twentieth day of the month next succeeding the
			 month in which the tax is collected. Every licensing official liable to collect
			 and remit the state casual sales and use tax shall prepare and forward to the
			 Department, within the time prescribed by law, a state casual sales and use tax
			 return for each calendar month using forms furnished by the Department and
			 shall pay to the Department the amount of tax shown to be due. Casual Sales and
			 Use Tax returns shall require the following information:
(a) Licensing official's tax account number,
			 name, and complete address,
(b)
			 Period covered by the return,
(c)
			 Amount of casual sales and use tax collected on automobile vehicles, truck
			 trailers, trailers, semitrailers, travel trailers, and manufactured homes, from
			 or adding applicable penalties and interest to Item (c),
(d) Administrative fee for timely
			 payment,
(e) Penalties and interest
			 due, if applicable,
(f) Net amount
			 after deducting administrative fee
(g) Amount of casual sales and use tax
			 collected on motor boats,
(h)
			 Administrative fee for timely payment,
(i) Penalties and interest due, if
			 applicable,
(j) Net amount after
			 deducting administrative fee from or adding applicable penalties and interest
			 to Item (g),
(k) Total amount
			 remitted,
(l) An indication if
			 payment of tax is made through electronic funds transfer (EFT), and
(m) Signature of the licensing official and
			 the date signed.
Author:
Dan DeVaughn
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-.34 - Caterers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The total gross
			 proceeds of sales by caterers of food and drinks are subject to sales tax
			 without any deduction because of the cost of preparing and serving food and
			 drinks and without any deduction because of the cost of the ingredients
			 thereof.
(2) There is not, however,
			 any sales tax due with respect to the receipts of a caterer from preparing and
			 serving food and drinks the ingredients of which are not furnished by him.
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-.35 - Chemicals Used In Treating Crude Oil

Current through Register Vol. 42, No. 9, June 28, 2024
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, chemicals used in treating crude oil which become an integral part
				thereof and are sold therewith, are purchased at wholesale, tax free, for such
				purposes.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83,
				  40-23-1(a)(9) b,
				  40-23-60
				  -(4)(b).
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-.36 - Commercial Fish Feed

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Sales of commercial fish feed including concentrates, supplements and other
			 feed ingredients when such substances are used as ingredients in mixing and
			 preparing feed for fish raised to be sold on a commercial basis are exempt from
			 the sales and use taxes. (§
								40-23-4(a)(21))
(2) The gross proceeds of the
			 sales of all antibiotics, hormones, and hormone preparations, drugs, medicines,
			 and other medications including serums and vaccines, vitamins, minerals, or
			 other nutrients for use in the production and growing of fish by whomsoever
			 sold are exempt from sales and use taxes. (§§
								40-23-4(a)(29) and
			 40-23-62(29))
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-4(a)(29),
				  40-23-31,
				  40-23-62(29),
				  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-.37 - Computer Hardware And Software

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Computers and related equipment, also
			 known as computer hardware, consist of components and accessories that make up
			 the physical computer assembly. The retail sale of computer hardware is subject
			 to Sales Tax or Use Tax. The rental of computer hardware is subject to Rental
			 Tax.
(2) The term "computer
			 software" is defined as:
(a) A sequence of
			 automatic data-processing equipment instructions necessary to solve a problem,
			 and includes both system and application programs and subdivisions, such as
			 assemblers, compilers, routines, generators and utilities.
(b) Software programs prepared, held, or
			 existing for general or repeated use, including software programs developed
			 in-house and subsequently held or offered for sale or
			 lease.
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-.38 - Consigned Property

Current through Register Vol. 42, No. 9, June 28, 2024
Sellers of property held on consignment are required to include
				the gross proceeds of sales of such property in sales tax returns filed under
				the Sales Tax Law. §
								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-.39 - Containers And Packaging Materials Used By Brokers And Retailers In Preparing Agricultural Products For Market

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.
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-.40 - Containers, Fiber Boxes

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-.41 - Containers, Furnished

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-.42 - Containers Used By Butchers And Meat Processors

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-.43 - Containers Used For Packaging Worms For Sale

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-.44 - Containers Used In Shipping Bees

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-.45 - Contractors Furnishing And Erecting Building Materials Under Contract With The United States

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Sections
			 40-23-4(a)(17) and
			 40-23-62(2) specifically exempt the United States government from paying sales or use tax
			 on its purchases of tangible personal property. These exemptions, however, do
			 not apply to purchases by a contractor where the contractor has a construction
			 contract with the United States government to furnish all materials and labor
			 for use in the performance of the contract. The contractor is the consumer of
			 all the materials which the contractor purchases and uses in the performance of
			 the construction contract and which become a part of real property. The United
			 States Supreme Court in State of Alabama v. King & Boozer, 314 U.S. 1, 62
			 S.Ct. 43 (1941), and in Curry v. U.S., et al., 314 U.S. 1, 62 S.Ct. 48, held
			 that the Alabama sales and use taxes on building materials used by building
			 contractors for the United States government were due by such contractors even
			 though the costs of such taxes were passed on to the United States government.
			 The court held that these taxes were levied on the contractors and not on the
			 United States. Sections
			 40-23-1(a)(10) and
			 40-23-60(5))
Authors:
Traci Floyd, Ginger L. Buchanan
Authority:
Code of Ala.
				  1975
, §§
										40-2A-7 (a(5),
				  40-23-1(a)(10),
				  40-23-4(a)(17),
				  40-23-31,
				  40-23-60(5),
				  40-23-62(2),
				  40-23-83,
				  Act 2013-205.
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-.46 - Contractor's Liability

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Contractors or builders must pay either to the seller or directly to the
			 department sales or use tax on the following:
(a) All of the materials, equipment, tools,
			 and supplies which they use or consume in the operation of their
			 business.
(b) All building
			 materials attached by them to real property except property qualifying for a
			 specific exemption. See Rule
			 810-6-1-.27.
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-.46.01 - Bleacher Systems, Lockers, Backstops, And Other Fixtures Installed In Gymnasiums

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Materials or fixtures which are purchased by contractors and are intended to
			 become permanently affixed or attached to gymnasiums, or other realty, are
			 "building materials" and are taxable at the time of purchase by the contractor.
			 (See Rule
			 810-6-1-.27 and
			 810-6-1-.28) (Section
			 40-23-1(a)(10) and
			 40-23-60(5)).
(a) Prior to January 1, 2014, these
			 purchases are taxable even when the materials are used by the contractor in
			 furnish and install contracts with tax-exempt governmental entities and
			 tax-exempt educational institutions. A contractor that sells the materials to a
			 tax-exempt entity under one contract and affixes the materials to realty under
			 a second contract with the same tax-exempt entity is liable for sales or use
			 tax; the fact that the materials are sold and installed under separate
			 contracts does not qualify the contractor's purchase of materials for the sales
			 or use tax exemption found in Sections
			 40-23-4(a)(11),
			 40-23-4(a)(15),
			 40-23-4(a)(17),
			 40-23-62(2),
			 40-23-62(13),
			 and
			 40-23-62(16).
			 (State of Alabama v. Algernon Blair Industrial Contractors, Inc., 362 So. 2d
			 248 (Ala. Civ. App. 1978) and Alabama Precast Products, Inc. v. Charles A.
			 Boswell, 357 So. 2d 985 (Ala. 1978)). On and after January 1, 2014, however,
			 purchases by contractors which do not qualify for the exemptions in Sections
			 40-23-4(a)(11),
			 40-23-4(a)(15),
			 40-23-4(a)(17),
			 40-23-62(2),
			 40-23-62(13),
			 and
			 40-23-62(16) may qualify for the sales and use tax exemption outlined in paragraph (1)(b)
			 below. (See Rules 810-6-3-69.02).
(b) On and after January 1, 2014, the sale of
			 materials or fixtures to, or the storage, use, or consumption of materials or
			 fixtures by, any contractor or subcontractor to be permanently affixed or
			 attached to gymnasiums or other realty pursuant to a contract awarded on or
			 after January 1, 2014, with a governmental entity, as defined in Rule
			 810-6-3-.77 entitled Exemption of Certain Purchases by Contractors and Subcontractors in
			 Conjunction with Construction Contracts with Certain Governmental Entities, is
			 exempt from state, county, and municipal sales and use taxes provided the
			 contractor or subcontractor has complied with all provisions of said
			 rule.
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-.47 - Coupons, Receipts From Redemption

Current through Register Vol. 42, No. 9, June 28, 2024
A retail dealer's total receipts in cash, goods, or by credit
				from the redemption of coupons issued by manufacturers or distributors are to
				be included in the measure of tax to be paid where the coupons are accepted by
				him in exchange for, or as part payment for tangible personal property. §
								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-.48 - Cross Ties, Timbers, Etc

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-.49 - Demonstrator Automotive Vehicles, Withdrawal From Stock Of Dealer And Use By Salesmen

Current through Register Vol. 42, No. 9, June 28, 2024
Repealed
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-.50 - Dentists, Dental Laboratories, And Dental Supply Houses

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Dentists or dental laboratories primarily
			 render professional services and incidentally use tangible personal property in
			 connection therewith. The courts have ruled that dentists are not selling
			 dentures and other prosthetic devices when they transfer such items to their
			 patients, and in-state or out-of-state dental laboratories are not making
			 retail sales when they transfer the finished dental appliances to dentists.
Consequently, gross receipts of dentist or dental laboratories
				derived from these sources are not subject to the sales tax.
Rather, dentists and dental laboratories are using or consuming
				the items incidental to performing their professional services, and are
				required to pay state and local sales or use tax at the time of purchase on all
				tangible personal property purchased at retail for use in the practice of their
				profession. Dentists and dental laboratories purchasing machinery, equipment,
				fixtures, supplies and other tangible personal property from out-of-state
				dental supply houses and other vendors who fail to collect and remit Alabama
				tax on such items sold at retail, would subsequently owe use tax when they use
				or consume the personal property in Alabama as part of their professional
				services. (Haden v. McCarty, 152 So. 2d 141 (Ala. 1963), and Hamm v. Proctor,
				198 So. 2d 782 (Ala. 1967)).
(2) Dental supply houses within or without
			 Alabama engaged in the business of selling tangible personal property such as
			 platinum, gold, silver or cement for fillings, artificial teeth or other such
			 materials to dentists or dental laboratories for use in the performance of such
			 professional services are making sales at retail within the Sales and Use Tax.
			 This is true whether dental supply houses sell materials to a dentist whose
			 services are rendered directly to a patient, or to a dental laboratory that
			 uses them in producing plates, bridge-work, artificial teeth or prosthetic
			 devices on prescription of a dentist, who then uses the latter items in
			 connection with rendering dental services. Dental supply houses likewise make
			 retail sales of dental chairs, motors, instruments, drilling machines, fixtures
			 and other such items of tangible personal property for use by dentists or
			 dental laboratories. Dental supply houses within Alabama and those located
			 outside Alabama that have nexus with Alabama and its municipalities and
			 counties are required to collect and remit the state and local sales or use tax
			 on their retail sales.
Author:
Donna Joyner
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-.51 - Deposit On Bottles

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Where a retailer sells bottled drinks and the sales price includes the deposit
			 on the bottles and sales tax is charged on the total sales price, the amount of
			 the deposit which is refunded on the return of the empty bottles is not subject
			 to sales tax and may be deducted from the gross proceeds of sales where the
			 retailer refunds the deposit on the bottles and also refunds the sales tax
			 previously collected on the deposit for the bottles.
(2) Where such retailer refunds the deposit
			 on the bottles and at the same time does not refund the sales tax previously
			 collected on the deposit for the bottles, he may not deduct from the gross
			 proceeds of sales the amount of the deposit so refunded and the full sales
			 price of the bottled drinks is to be included in the gross proceeds of sales
			 and the tax collected must be remitted to the state.
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-.52 - Direct Mail Advertising, Printer's Liability

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Alabama sales or use tax is due as
			 follows on sales of printed matter by printers who are required, as part of the
			 sales agreement, to mail the printed matter to address located within Alabama
			 that appear on a list furnished to or provided by the printer:
(a) The printer is located outside Alabama.
			 The mailing list contains addresses located within Alabama and addresses
			 located outside Alabama. Use tax is due on the printed matter sent to addresses
			 within Alabama.
(b) The printer is
			 located within Alabama. The mailing list contains addresses located within
			 Alabama and addressess located outside Alabama. Sales tax is due on the printed
			 matter sent to addresses within Alabama. Sales tax is not due of the printed
			 matter addressed to locations outside Alabama since these sales qualify for
			 exemption as sales in interstate commerce.
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-.53 - Cash Discounts

Current through Register Vol. 42, No. 9, June 28, 2024
Cash discounts when allowed and taken are not to be included in
				gross proceeds of sales. §
								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-.54 - Discounts Based On Volume Sales

Current through Register Vol. 42, No. 9, June 28, 2024
Discounts allowed and claimed on the basis of volume sales are
				deductible from gross sales for sales tax purposes. Such discounts are
				allowable either on sales as they are made or on accumulated sales totals.
				§
								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-.55 - Doctors, Medical

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Medical doctors are the consumers of supplies, office furniture, office
			 fixtures and special tools and equipment which they use in the practice of
			 their profession. Sales of these items to doctors are taxable retail sales.
			 §
								40-23-1(10).
(2) Drugs as defined in
Code of
			 Ala. 1975
, §
								40-23-4.1(a),
			 are exempt when sold to or by medical doctors. (Readopted through APA effective
			 October 1, 1982.)
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-.56 - Dual Business

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 term "dual business" as used in this rule shall mean a business which both
			 makes retail sales of tangible personal property to the public on a recurring
			 basis and withdraws tangible personal property for use from the same stock of
			 goods.
(2) Dual businesses in
			 Alabama shall obtain a sales tax license and purchase all of the items they
			 sell and withdraw for use at wholesale, tax-exempt. These businesses shall
			 collect sales tax on their retail sales to nonexempt customers and compute
			 sales tax on items which they withdraw from stock for use. The taxes collected
			 on their sales to nonexempt customers and the taxes computed on their
			 withdrawals shall be reported on their sales tax returns and remitted to the
			 Department of Revenue. State and local sales taxes are due on withdrawals at
			 the time and place of the withdrawal from inventory and shall be computed on
			 the cost of the property to the business making the withdrawal. The sales taxes
			 applicable to withdrawals are those taxes applicable in the jurisdiction where
			 the withdrawal occurs. (Sections
			 40-23-1(a)(9),
			 40-23-1(a)(10),
			 and
			 40-23-6,
Code of Ala. 1975
).
(3) To qualify as a dual business, the
			 business must have a substantial number of retail sales. Contractors, plumbers,
			 repairmen, and others who make isolated or accommodation sales and who have not
			 set themselves up as being engaged in selling do not qualify as a dual
			 business. Where only isolated sales are made, tax should be paid on all of the
			 taxable property purchased with no sales tax return being required of the
			 seller making such isolated or "accommodation" sales. (Section
			 40-23-1(a)(10),
Code of Ala. 1975
).
(4) A dual business operation shall maintain
			 records sufficient to allow a determination of the proper sales taxes due on
			 sales and withdrawals. (Sections
			 40-2A-7(a)(1) and
			 40-23-9,
Code of Ala. 1975
)
Authors:
Patricia A. Estes, Dan
				DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-2A-7(a)(1),
				  40-23-1(a)(9),
				  40-23-1(a)(10),
				  40-23-6,
				  40-23-31,
				  40-23-9.
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-.57 - Egg Crates, Egg Cartons And Baby Chick Boxes

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-.58 - Electrical Supplies And Equipment Sold To Contractors And Manufacturers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Electrical
			 supplies including wire, cable, clamps, outlet fixtures, conduit, and switches
			 are building materials which come under the building materials provisions of
			 Sections
			 40-23-1(a)(10) and
			 40-23-60(5).
			 Except as outlined in paragraph (2), electrical supplies are taxable at the
			 general rate of sales or use tax up on the sale to, or use by, the person
			 affixing them to real property, whether that person is a contractor, builder,
			 manufacturer, or any other property owner. (Sections
			 40-23-1(a)(10),
			 40-23-2(1),
			 40-23-60(5),
			 and
			 40-23-61(a)).
(2) Whether sold to a contractor
			 or directly to the manufacturer, electrical equipment used by manufacturers is
			 taxable at the reduced machine rate of sales or use tax when it is (i) made or
			 manufactured for use on, (ii) necessary to the operation of, and (iii)
			 customarily used as a part of or an attachment to a machine used in
			 manufacturing.
(a) The expressions "made or
			 manufactured for use on," "necessary to the operation of," and "customarily
			 used" are understood to mean that the part or attachment must be purchased
			 substantially in the form in which it will be used by the manufacturer except
			 for the usual and customary adjustments; that it is a standard part or
			 attachment customarily used; and, further, that the machine or machinery on
			 which it is used would not do the work for which designed if it were not so
			 used. This includes all parts and attachments without which the machine would
			 not do any work. In addition, it includes parts and attachments designed to
			 increase the efficiency of the machine.
(b) Items of electrical equipment including
			 starters, switches, and circuit breakers which become a part of or an
			 attachment to a machine used in manufacturing are taxed at the reduced machine
			 rate of sales or use tax. This equipment must either be attached directly to
			 the machine or be immediately adjacent to the machine in order to qualify for
			 the reduced machine rate. (Sections
			 40-23-2(3) and
			 40-23-61(b)).
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-.59 - Welding Rods And Fluxes

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. Welding rods and fluxes which are purchased by manufacturers and
			 compounders and which become a component part of the product manufactured or
			 compounded for sale may be purchased at wholesale, tax free. The fluxes must be
			 of the type that have alloying elements that are picked up in the molten pool
			 of metal weld deposit, so that the materials in the flux become a part of the
			 welded structure. (Sections
			 40-23-1(a)(9) b and
			 40-23-60(4)(b).
(2) The purchase of welding rods and fluxes
			 for repair work or construction work is subject to the 4 percent sales and/or
			 use taxes whichever may apply.
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-.60 - Opticians, Optometrists, And Ophthalmologists

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The dispensing or transferring of
			 ophthalmic materials, including lenses, frames, eyeglasses, contact lenses, and
			 other therapeutic optic devices, by opticians, optometrists, or
			 ophthalmologists are retail sales subject to sales tax. Such sales are taxable
			 when sold to the ultimate consumer regardless of whether the optician,
			 optometrist or ophthalmologist manufactured the materials for sale or purchased
			 them for resale.
(2) When a
			 licensed optometrist or ophthalmologist exercises professional skills in
			 examining the eyes of a patient and prescribes eyeglasses, contact lenses, or
			 some other ophthalmic material which the optometrist or ophthalmologist
			 dispenses or transfers to that patient, the optometrist or ophthalmologist may
			 separately state the charges for the ophthalmic materials and the charges for
			 the professional services, including dispensing fees or fitting fees, on the
			 invoice to the patient and collect sales tax only on the separately stated
			 charges for the ophthalmic materials which were dispensed or transferred to the
			 patient, provided the optometrist or ophthalmologist also maintains records
			 which clearly reflect the separate sources of receipts. In the absence of
			 separately stated charges for materials and professional services on the
			 invoices to patients and the maintenance of documentation in the records of the
			 business, the tax shall apply to the total amount billed to the patient.
			 (Section
			 40-23-1(d))
(3) When the ophthalmic materials
			 are purchased by a consumer covered by a third party benefit plan, including
			 Medicare, the sales tax shall be applicable to the amount that the
			 ophthalmologist, optometrist, or optician is reimbursed by the third party
			 benefit plan plus the amount that the consumer pays to the ophthalmologist,
			 optometrist, or optician at the time of the sale. (Section
			 40-23-1(d))
Author:
Ginger Buchanan
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-.61 - Engravers

Current through Register Vol. 42, No. 9, June 28, 2024
Sales of materials to engravers are at wholesale, tax free,
				when such materials become a component of the engraving, etc., produced for
				sale. The machine used by the engraver manufacturing the engravings, etc., is
				taxable at the machine rate. The supplies, materials, and equipment not
				becoming a component of the product sold or not constituting machines used in
				manufacturing are subject to the sales or use tax, whichever may
				apply.
Author:
Michele Mayberry
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-1(a)(9) b,
				  40-23-1(a)(10),
				  40-23-2(3),
				  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-.62 - Engravers, Sales Of Materials Are At Wholesale, Tax Free When Such Materials Become A Component Of The Engraving. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-1(a)(9) b,
				  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-.63 - Federal Admission Taxes

Current through Register Vol. 42, No. 9, June 28, 2024
The federal taxes required to be paid on single admissions,
				season tickets, and rental of boxes are not to be included in the measure of
				Alabama sales tax where such federal taxes are shown as a separate item
				properly identified on the tickets or receipts given to the person paying such
				admissions or rentals or purchasing such tickets.
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-.64 - Federal Excise Taxes, Manufacturers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A manufacturer's federal excise tax may
			 not be excluded from the measure of sales or use tax.
(2) Manufacturer's federal excise taxes
			 become another overhead business expense to the retailer which he can take into
			 consideration, together with other business expenses, in determining his
			 selling price.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										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-.65 - Federal Excise Taxes, Retailers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A federal excise tax which a retailer
			 must collect from his customer as a tax and remit directly to the federal
			 government may be excluded from the measure of sales or use tax only if it is
			 measured by the value of the articles sold at retail and it is billed to the
			 customer as a separate item. AGO Evans, July 31, 1992.
(2) If the retailer bills his customer a lump
			 sum price, including the retail federal excise tax, the sales or use tax
			 applies to the total selling price. (Readopted through APA effective October 1,
			 1982. Amended October 3, 1987.) §§
								40-23-1(a)(6) and
			 40-23-1(a)(8).
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-.66 - Fencing

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Fencing
			 materials of all kinds including fence posts, fence wire, and fence accessories
			 are building materials, the sales of which are at retail and subject to tax
			 when made to the person who will attach the fencing materials to real property.
			 Where the person who makes the installation is the manufacturer of the
			 materials used, such manufacturer owes sales tax to be measured by the fair
			 market value of the materials laid down at the job site. The manufacturer is
			 required by the sales tax law to report his use of such materials and pay tax
			 thereon as if he had made a retail sale of the materials. Any fencing materials
			 installed by the manufacturer not manufactured by him are taxed in the usual
			 manner.
(2) In case a vendor or
			 manufacturer of fencing materials is both selling such materials to others for
			 installation by them and furnishing and installing the materials under contract
			 all purchases of fencing materials are at wholesale, tax free. Thereafter both
			 sales to others and withdrawals for use under installation contracts are to be
			 reported as taxable sales to the Department of Revenue.
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-.67 - Florists, Telegraphic Orders

Current through Register Vol. 42, No. 9, June 28, 2024
When florists sell through a telegraphic delivery association
				the following rules will apply:
(a)
			 Alabama florists are liable for sales tax measured by total receipts resulting
			 from orders taken by them for transmittal to a second florist who makes
			 delivery either within or without Alabama. Any expense of making the sale is to
			 be included in the measure of the tax regardless of whether or not the expense
			 is billed as a separate item.
(b)
			 Sales tax does not apply to amounts received by Alabama florists who make
			 deliveries in this state pursuant to telegraphed or telephoned instructions
			 received from florists either within or without Alabama.
Author:
Patricia A. Estes
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-.68 - Food Trays, Paper Plates And Other One-Time-Use 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-.69 - Containers, Components Of Containers, Labels, Pallets, And Shipping Supplies

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 term "label" as used in Sections
			 40-23-1(a)(9) b,
			 40-23-1(a)(9) c,
			 40-23-60(4)
			 b, and
			 40-23-60(4)
			 c,
Code of Ala. 1975
, and in this rule shall mean a
			 tag or sticker of any material imprinted with information. The term "label"
			 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.
(2) The term "components
			 of containers" as used in this rule shall include partitions, cellophane,
			 tissue paper, excelsior, gummed tape, scotch tape, glue, steel straps, twine,
			 string, wire staples, wax paper, and wrapping paper which are used in and on
			 containers to shape, form, preserve, stabilize, or protect the contents of the
			 containers and which accompany the container and the container's contents upon
			 shipment and delivery to the customer.
(3) The term "container" as used in this rule
			 shall mean articles in or on which tangible personal property is placed for
			 shipment and delivery to the purchaser. Containers include bags, barrels,
			 baskets, bottles, boxes, cans, cartons, cores, crates, cups, cylinders, drums,
			 kegs, pails, plates, reels, sacks, and spools.
(4) Containers purchased by manufacturers or
			 compounders for use in packaging products manufactured or compounded by them
			 for sale, including the components of the containers, are not subject to sales
			 or use tax where such containers are passed on to the purchaser of the products
			 contained therein with no intention on the part of either the purchaser or the
			 seller to return the containers or have them returned for reuse. (Sections
			 40-23-1(a)(9) b and
			 40-23-60(4)
			 b).
(a) This exclusion for manufacturers and
			 compounders may apply to both inner and outer containers. Accordingly, when
			 manufacturers or compounders place their manufactured or compounded products in
			 cans or bottles and place the cans or bottles in fiber boxes for shipment to
			 the customer; the cans or bottles and the fiber box qualify for the exclusion
			 if both are intended for one-time use.
Alabama-Georgia Syrup Co. v.
			 State
, 253 Ala. 49, 42 So. 2d 796 (1949).
(b) Containers, when purchased by
			 manufacturers or compounders for use in purchasing and storing product
			 ingredients prior to using them as ingredients in the manufacturing or
			 compounding process and not purchased for use as one-time-use containers for
			 shipping the manufactured or compounded product to customers, do not qualify
			 for the exclusion.
Alabama-Georgia Syrup Co. v. State
,
			 253 Ala. 49, 42 So. 2d 796 (1949).
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-.70 - Furnished Containers, Pallets

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-.71 - Grease Protective

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