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-.150 - Sale

Current through Register Vol. 42, No. 9, June 28, 2024
The term "sale" or "sales" includes installment and credit
				sales and the exchange of property as well as the sale thereof for money, every
				closed transaction constituting a sale. Each transaction whereby property is
				transferred from one owner to another constitutes a sale under the sales tax
				law except in instances where the property is transferred as a gift or where
				possession without ownership is given on a rental or lease basis with no
				intention to transfer ownership at the end of the rent or lease period. §
								40-23-1(5).
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-.150.05 - Sand, Gravel, And Other Building Materials, Sales Of

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The seller is
			 making taxable sales of such building materials as sand, gravel, earth, crushed
			 stone, and asphalt which are merely dumped or deposited by him on a job site or
			 in a storage area. In this case the measure of the tax is the total amount
			 received by the supplier without any deduction for the expense of loading,
			 dumping, or hauling or any other expense whatsoever.
(2) On the other hand, sand, gravel, earth,
			 crushed stone, and asphalt or like materials are purchased at retail subject to
			 a tax measured by the purchase price where such materials are spread and placed
			 by the purchaser under a contract to furnish and to apply the materials in such
			 a way that they become a part of real property. Where this is the case, the
			 purchaser is acting as a contractor rather than as a retailer and there is no
			 sale at retail by him to the landowner.
(3) In case the supplier is both selling
			 materials at retail and contracting to furnish and apply them, the rule of dual
			 businesses will apply with the supplier purchasing all materials at wholesale,
			 tax free, and thereafter reporting and paying tax to the Department of Revenue
			 on both sales at retail and on withdrawals for use under contracts to furnish
			 and apply. (Adopted May 26, 1961.) §
								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-.163 - Sales Tickets, Cash Register Receipt Paper, Invoice Forms, Etc

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(10),
				  40-23-3140-23-83.
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-.165 - Shipping Supplies

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),
				  40-23-31,
				  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-.166 - Shoe Repairs

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A
			 shoe repair shop renders a service and also sells tangible personal property. A
			 job which does not involve a sale of tangible personal property but merely
			 represents the rendering of service does not require the payment of sales tax.
In any transaction where tangible personal property is sold
				sales tax applies to the full purchase price without any deduction for labor or
				service.
(2) If the
			 tangible personal property is sold and the labor or service is furnished in
			 separate transactions, each transaction being billed separately, then the tax
			 applies to the sales price of the tangible personal property and not to the
			 labor or service.
(3) Materials and
			 supplies used by shoe repairmen in rendering services, but which are not resold
			 as merchandise are subject to sales tax when purchased by the repairmen from
			 the supply dealer. §
								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-.167 - Structural Steel

Current through Register Vol. 42, No. 9, June 28, 2024
Structural steel is a building material and, for that reason,
				is usually subject to tax at the general rate at the time of its sale to the
				builder, contractor, or landowner who purchases it to add to or alter real
				property. This is in accordance with the building material provision found in
				the definition of "retail sale". In some instances, however, steel fabricators
				bill out machine parts as structural steel, in which case, where the facts show
				that the steel purchased is a part or attachment for a machine used in mining,
				quarrying, manufacturing, processing, or compounding, the machine rate will
				apply. §§
								40-23-1(10),
				40-23-2(3).
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-.168 - Table Wine Tax

Current through Register Vol. 42, No. 9, June 28, 2024
Whether billed separately to the purchaser or included in a
				lump sum selling price; the table wine tax levied pursuant to
Code
				of Ala. 1975
, §
								28-7-16,
				may not be excluded from the measure of 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-.169 - Textbooks

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),
				  40-23-2(a)1,
				  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-.170 - Theatrical Productions, Symphonies, Etc

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The gross proceeds from sales of
			 admissions to any theatrical production, symphonic or other orchestral concert,
			 ballet or opera production when such concert or production is presented by any
			 society, association, guild, or workshop group, organized within this state,
			 whose members or some of whose members regularly and actively participate in
			 such concert or production for the purpose of providing a creative outlet for
			 the cultural and educational interests of such members, and of promoting such
			 interests for the betterment of the community by presenting such productions to
			 the general public for an admission charge is exempt from the sales
			 tax.
(2) In order to be exempt from
			 the tax, some of the members of the society, association, guild, or workshop
			 group must take an active part in the concert or production such as director,
			 musician, or actor. §
								40-23-4(25).
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-.171 - Ties 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-.172 - Taxability Of Cross Ties And Timbers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Purchases of cross ties and timbers,
			 treated or untreated, by railroad companies and others for use in Alabama are
			 subject to sales or use tax on the following basis:
(a) Where untreated cross ties or timbers are
			 purchased from outside this state and also creosoted outside this state and
			 subsequently brought into this state for use, the measure of the use tax shall
			 be the cost of the untreated ties or timbers plus the cost of creosoting.
			 (Section
			 40-23-60(5),
Code of Ala. 1975
).
(b) Where untreated cross ties or timbers are
			 purchased from outside this state and brought into this state and creosoted
			 within this state prior to their use, the measure of the use tax shall be the
			 cost of the untreated ties and timbers since the materials used in creosoting
			 the ties or timbers are taxable when purchased or withdrawn by the person
			 performing the service. (Section
			 40-23-60(5)).
(c) Where untreated cross ties
			 or timbers are purchased within Alabama for shipment in interstate commerce
			 without paying the Alabama sales tax and where the cross ties or timbers are
			 shipped outside this state for creosoting and subsequently shipped into and
			 used within this state, the purchase is subject to the use tax as measured by
			 the full price of the finished product brought into this state. (Section
			 40-23-60(5)).
(d) Where the Alabama sales tax
			 is paid on the purchases of untreated cross ties or timbers and the cross ties
			 or timbers are subsequently creosoted either within this state or outside this
			 state, the purchaser would owe no additional Alabama sales or use tax on the
			 cross ties or timbers. (Section
			 40-23-1(a)(6)).
(e) Cross ties and timbers are
			 taxable when sold under bulk contract with the purchaser inspecting and
			 approving the material at the plant or yard of the seller and the seller
			 segregating and allotting the approved material to the purchaser for future
			 shipment according to subsequently issued shipping instructions. This material
			 is to be reported by the seller as subject to tax in accordance with the
			 provisions of Section
			 40-23-8.
			 (Sections
			 40-23-2(1) and
			 40-23-8).
(f) Cross ties and timbers are
			 classified as building materials and are taxed at the general rate of sales or
			 use tax except when used as a roadway for quarrying or mining equipment in
			 which event the sales of cross ties and timbers are subject to the reduced
			 mining or quarrying rate of sales or use tax. (Sections
			 40-23-2(1),
			 40-23-61(a),
			 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-.173 - Tin Shops

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Tin shops
			 are usually found to be engaged in contracting, selling, manufacturing, and
			 repairing. Because of the complex nature of these businesses, they ordinarily
			 will be set up to purchase all of their materials at wholesale, tax free, with
			 tax to be paid direct to the Department of Revenue as sales tax on use and
			 sales.
(2) As contractors making
			 additions to real property, tax should be paid on the cost price of materials
			 which are used in the form received from the suppliers. Where the property
			 installed is manufactured by the tin shop operators in their shops, sales tax
			 is to be paid measured by the reasonable and fair market value of the property.
			 (See rule entitled Building Materials Manufactured By Contractors.)
(3) As vendors making direct sales, sales tax
			 is due measured by the sales price of the property sold.
(4) As repairmen, the sales tax is due on the
			 cost of materials and supplies used or the sales price of the property
			 transferred in the transactions, as the case may be. (See rule entitled
			 Materials Used in Repairing, for ruling with regard to use and sale of
			 materials used in repairing.) §
								40-23-1(10).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40123183.
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-.174 - Tobacco Tax

Current through Register Vol. 42, No. 9, June 28, 2024
Whether billed separately to purchaser or included in a lump
				sum selling price; state, county, and municipal tobacco excise taxes may not be
				excluded from the measure of sales or use tax. (§§
								40-23-1(a)(6),
				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-.175 - Top Soil, Fill Dirt, Sand And Gravel

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Sales of top soil, fill dirt, sand, and
			 gravel are subject to sales tax, the tax to be measured by the amounts received
			 from such sales including charges for transportation furnished by the seller.
			 These materials are sold in every instance where they are supplied to tenants,
			 landowners, builders, or contractors for a consideration, for use in making
			 additions or alterations to real property. Suppliers may not, for tax purposes,
			 claim to furnish these materials free where charges are made for services such
			 as hauling, loading and handling. The measure of the tax is the amount received
			 by the supplier without any deduction for labor or services which go into
			 producing and delivering the materials regardless of the fact that such
			 transportation, labor, or service may be billed as separate items.
(2) This rule applies only where the
			 materials are furnished, and does not apply where a charge for hauling is made
			 by a person who contracts to haul materials which he does not furnish.
			 §§
								40-23-1(6),
			 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-.176 - Trade Stamps And Trade Coupons

Current through Register Vol. 42, No. 9, June 28, 2024
When making a sale of tangible personal property where as an
				incident thereto trade stamps or trade coupons are issued free to the
				purchaser, the seller shall collect and remit sales tax measured by the total
				amount paid by the purchaser. The seller shall not deduct from the total amount
				paid by the purchaser any amount on account of the value of the stamps or
				coupons issued nor, where the trade stamps or trade coupons have a fixed
				redemption value and are issued free based on a fixed ration of stamp or coupon
				value to the sales price, shall the seller be required to add the value of the
				trade stamps or trade coupons issued to the total amount paid by the purchaser
				before computing, collecting, and remitting the sales tax. (Section
				40-23-1(a)(6),
Code of Ala. 1975
).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-1(a)(6),
				  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-.177 - Trading Stamps

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 This rule is intended to apply to those transactions where trading stamps are
			 exchanged for articles of merchandise called premiums. These exchanges are
			 usually referred to as trading stamp redemptions.
(2) The exchange of a premium for trading
			 stamps is deemed to be a sale at retail. This exchange is subject to the sales
			 tax. The amount of tax is to be measured by the fair retail market value of the
			 premium. Where the trading stamps have been given a fixed value, the measure of
			 the tax shall not be less than the fixed value of the trading stamps used in
			 exchange. If, however, the fair retail market value of the premium is more than
			 the fixed value of the trading stamps required for its redemption, the measure
			 of the tax shall be the fair market value, rather than the fixed value of the
			 stamps.
The premiums used to redeem trading stamps are purchased at
				wholesale, tax free. §
									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-.178 - Transportation Charges

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Where a seller delivers tangible personal property in his own equipment or in
			 equipment leased by him, the transportation charges shall be considered a part
			 of the selling price subject to sales or use tax. Said transportation charges
			 are taxable even if billed separately.
(2) Where delivery of tangible personal
			 property is made by common carrier or the U.S. Postal Service, the
			 transportation charges shall not be subject to sales or use tax if billed as a
			 separate item and paid directly or indirectly by the purchaser. To be excluded
			 from the measure of tax, these transportation charges must be separate and
			 identifiable from other charges. Transportation charges are not separate and
			 identifiable if included with other charges and billed as "shipping and
			 handling" or "postage and handling." Indirect payment of the transportation
			 charges shall include those instances where the seller prepays the freight to
			 the common carrier or U.S. Postal Service and is reimbursed by the
			 purchaser.
(3) Where a seller
			 contracts to sell and deliver tangible personal property to some designated
			 place and makes arrangements for delivery of the property by means other than a
			 common carrier or the U.S. Postal Service, the transportation charges shall be
			 considered a part of the selling price subject to sales or use tax. Said
			 transportation charges are taxable even if billed separately.
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-.179 - Transportation Costs, Sellers

Current through Register Vol. 42, No. 9, June 28, 2024
In no event may a seller deduct costs of bringing property to
				his place of business or cost of delivering property from factory to his
				customer when such factory to customer transportation is paid by the seller
				either to a transportation company, the manufacturer, or by way of credit to
				this customer for transportation costs paid by the customer and deducted from
				seller's invoice. §
								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-.180 - Truck Trailers And Semitrailers

Current through Register Vol. 42, No. 9, June 28, 2024
The term "semitrailers" in the Sales and Use Tax Laws shall
				include semitrailers designed and intended for use in connection with trucks
				and highway tractors ordinarily used for highway hauling; also luggage, boat,
				utility, camper, and travel semitrailers designed primarily to be drawn by
				passenger automobiles. A semitrailer may be pulled by any type automotive
				vehicle and be taxed at the automotive rate of 2%. A trailer must be pulled by
				a truck or truck tractor to be taxed at the automotive rate.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-2(4),
				  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-.181 - Undertakers And Morticians

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Sales of tangible personal property to undertakers and morticians are retail
			 sales and subject to sales or use tax at the time of purchase. If the
			 undertaker or mortician purchases tangible personal property from out-of-state
			 vendors on which the tax has not been paid to the vendor, the undertaker or
			 mortician will be required to pay consumers use tax directly to the
			 Department.
(2) Where an undertaker
			 manufactures vaults for his own use, he would be required to pay tax to his
			 supplier on all the ingredients that become part of the vaults. If he is in a
			 dual business of manufacturing vaults for his own use and for sale to others,
			 he would be required to be licensed by this Department, buy all of his
			 ingredients at wholesale tax exempt, and pay tax to this Department on the sale
			 of vaults and the withdrawal of vaults for his own use. The measure of the tax
			 on the withdrawal of vaults for his own use would be the cost of materials and
			 ingredients that become part of the manufactured vault. (§
								40-23-1(10).
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-.182 - Upholstery Shops (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
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-.183 - Used And Secondhand Property. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
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-.183.02 - Sales Of Tangible Personal Property Through Vending Machines

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Sales tax is
			 due on sales of tangible personal property sold through vending machines
			 operated by coins, currency, credit cards, slugs, tokens, or other media of
			 exchange. The retail operator of vending machines shall report and pay sales
			 tax on the operator's total gross receipts from sales through vending machines
			 without any deduction for commissions or rental charges paid to a person on
			 whose property the machines are located. Sales tax may be removed from the
			 retail vending machine operator's total gross receipts from vending machine
			 sales before computing sales tax due. (State of Alabama v. Automatic Sales, 277
			 Ala. 63, 167 So. 2d 146 (1964)) (Sections
			 40-23-1(a)(6),
			 40-23-1(a)(8),
			 40-23-2(1),
			 and
			 40-23-2(5),
Code of Ala. 1975
).
(2) Sales of tangible property through
			 vending machines are taxable as follows:
(a)
			 Vending machine sales of food and food products for human consumption, coffee,
			 milk, milk products, and substitutes for these products are taxable at 3
			 percent of the retail sales price. Items which qualify for this special rate
			 include, but are not limited to, sandwiches, candy, potato chips, and crackers.
			 (Section
			 40-23-2(5)).
(b) All other tangible personal
			 property sold through vending machines is taxable at 4 percent of the retail
			 sales price.
Items which are taxable at the 4 percent general rate include,
				but are not limited, to softdrinks, fruit juices, bottled water, cigarettes,
				health and beauty aids, and chewing gum. (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-.183.03 - Vending Machines, Sales Through

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),
				  40-23-31.
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-.185 - Venetian Blinds

Current through Register Vol. 42, No. 9, June 28, 2024
Venetian blinds and similar window furnishings are subject to
				tax on the full sales price.
This type of property remains personal property even though it
				is attached to a building. Where venetian blinds are sold at installed price,
				tax is to be measured by the total invoiced amount. Also see Regulation
				810-6-1-.84 entitled Labor Service and Regulation
				810-6-1-.81 entitled Installation Charges. §
								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-.186 - Veterinarians

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Veterinarians
			 use and consume medicines, equipment, and supplies in the rendering of
			 professional services. When used by veterinarians who are not licensed to
			 collect sales tax on their retail sales, these medicines, equipment, and
			 supplies are taxable at the time of purchase by the veterinarian.
(2) Veterinarians in many instances make
			 retail sales of medicines, vaccines and other supplies. Veterinarians who make
			 retail sales shall apply for and obtain a sales tax license. Further, these
			 veterinarians shall collect sales tax from their customers and remit the tax to
			 the Department of Revenue.
(3)
			 Veterinarians who have obtained a sales tax license shall purchase all
			 medicines, equipment, and supplies from veterinarian supply houses tax-free.
			 Those items purchased tax-free and used or consumed by the veterinarian shall
			 be reported as a withdrawal by the veterinarian and the sales tax thereon
			 remitted directly to the Department of Revenue. The tax on withdrawals shall be
			 computed on the cost of the item purchased tax-free from the veterinarian
			 supply house. The veterinarian shall collect sales tax from the customer on
			 those items purchased tax-free from veterinarian supply houses and resold by
			 the veterinarian. The tax on retail sales by veterinarians shall be computed on
			 the selling price to the customer.
(4) With respect to purchases from suppliers
			 other than veterinarian supply houses, veterinarians who have obtained a sales
			 tax license shall pay tax to the supplier on items purchased for use or
			 consumption and not for resale. Examples of such items include, but are not
			 limited to, equipment, office supplies, and office furniture. Items purchased
			 for resale from suppliers other than veterinarian supply houses shall be
			 purchased tax-free and the veterinarian shall compute and pay sales tax on
			 withdrawals and collect and remit sales tax on retail sales to
			 customers.
(5) The sale, use,
			 storage, or consumption of all antibiotics, drugs, serums, vaccines, and other
			 medications used in the commercial production and growing of fish, livestock,
			 and poultry is exempt form sales and use tax. This exemption does not apply to
			 medications for dogs, cats, or any other animal which does not qualify as fish,
			 livestock, or poultry. When antibiotics, drugs, serums, vaccines, and other
			 medications are used for both taxable and exempt purposes, the veterinarian
			 must maintain adequate records to substantiate the exempt usage; otherwise tax
			 shall be due on all antibiotics, drugs, serums, vaccines, and other medications
			 regardless of how used.
Author:
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-.186.03 - Warehousemen, Sales Made By

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Receipts of warehousemen from their services in storing, handling, packing,
			 crating, delousing, etc., property for others are not subject to, the sales
			 tax. Any materials used incidental to the rendering of such services are
			 taxable at the sale to the warehousemen.
(2) When, however, warehousemen buy and sell
			 property as a regular course of business, such sales, if not otherwise
			 exempted, are subject to the sales tax, including sales of goods held on
			 consignment and including transactions in which the warehouseman acts as a
			 broker selling goods not actually owned by him or in his possession at the time
			 he accepts the order.
(3) Sales by
			 warehousemen of property forfeited to them in the operation of their
			 warehousing business are subject to tax where such sales are made as a regular
			 course of business.
Where such sales are infrequently made they will be considered
				casual sales not required to be reported in sales tax returns filed with this
				Department. §
									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-.186.04 - Warehousemen, Sales To

Current through Register Vol. 42, No. 9, June 28, 2024
(1) All
			 property purchased for use in operating places of storage is subject to sales
			 or use tax, whichever may apply, including all tickets, labels, receipt forms,
			 heating or cooling equipment, fire protection equipment, pest control supplies
			 and equipment, compressors, containers, and crating materials, and any and all
			 other supplies, materials, or equipment purchased for use incidental to the
			 storing or warehousing of property of any kind or character.
(2) Note, however, that warehousemen may also
			 be engaged in the business of selling, processing, or manufacturing for sale,
			 in which event the supplies and equipment used in such activities will be
			 taxable or not in accordance with the rules applying to the use of property for
			 such purposes. §
								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-.186.05 - Warranty, Extended Or Service Contract

Current through Register Vol. 42, No. 9, June 28, 2024
(1) When a dealer sells an extended warranty
			 or service contract to a customer, no sales tax is due.
(2) Except as noted in (3) below, sales or
			 use tax is due on the purchase of, or withdrawal from inventory of, parts used
			 in performing repairs or services pursuant to an extended warranty or service
			 contract. Tax is to be computed on the cost of the parts to the
			 dealer.
(3) Sales or use tax is not
			 due on the purchase of, or withdrawal from inventory of, parts by dealers to be
			 used in performing repairs or services free-of-charge for a customer under the
			 terms of a manufacturer's extended warranty or service contract sold to the
			 customer by the dealer. Such warranties are granted to the customer by the
			 manufacturer, the manufacturer warrants or guarantees the replacement of
			 defective parts at no cost to the customer, and the manufacturer provides full
			 credit to the dealer performing the repair for the parts purchased or
			 withdrawn. Department of Revenue v. Equipment Sales Corporation (Docket No. S.
			 92-286) (Sections
			 40-23-4(a)(18) and
			 40-23-62(19)) (Adopted June 12, 1978.)
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-.187 - Warranty Contracts - Replacements Of Articles

Current through Register Vol. 42, No. 9, June 28, 2024
Where an unsatisfactory article is returned to the seller for
				replacement or repair under a warranty contract between the seller and his
				customer and the new article is given in exchange or defective parts are
				replaced at a reduced price, the amount of sales tax on such exchange or
				replacement shall be measured by the reduced price plus the fair and reasonable
				market value of any unsatisfactory article or part kept by the seller. In
				instances where there is no charge for the article given in exchange or for the
				replacement parts no tax is due. §
								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-.188 - Watch And Jewelry Repair Shops

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Watch and jewelry repairmen render
			 services in repairing, cleaning or servicing articles which belong to other
			 persons. They also engage in the business of selling tangible personal property
			 for use or consumption, such as watches, clocks, watch cases, watch parts,
			 etc.
(2) Where the watch or jewelry
			 repairman renders nothing but a service, sales tax does not apply to the
			 transaction. In the cases where he furnishes tangible personal property, such
			 as the above mentioned, then sales tax does apply to the full sales price of
			 such tangible personal property without deduction for labor or service charges.
			 If the tangible personal property is sold and the labor or services furnished
			 in separate transactions, each transaction being billed separately, then the
			 tax applies to the sales price of the tangible personal property and not to the
			 labor or service.
(3) Materials and
			 supplies used by watch and jewelry repairmen in rendering services but which
			 are not resold as merchandise are subject to sales tax when purchased by the
			 repairman from the supply dealer. §
								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-.189 - Wheel Weights

Current through Register Vol. 42, No. 9, June 28, 2024
The balancing of wheels of automobiles is a service by the
				balancer. Receipts from such wheel balancing are not taxable. The weights used
				by a balancer are consumed by him and are taxable when sold to him. (Adopted
				November 1, 1963.)
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-.190 - Whiskey Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Title 28,
			 Chapter 3, Article 6,
Code of Ala. 1975
, entitled
			 Taxes on Sale of Spirited or Vinous Liquors, levies a total tax of 56 percent
			 upon the selling price of all spirituous and vinous liquors sold by the Alabama
			 ABC Board.
(2) The definitions of
			 "Gross Proceeds of Sales" and "Gross Receipts" found in §
								40-23-1,
Code of Ala.
			 1975
, were amended effective May 7, 1992 to provide that any
			 consumer excise tax included in the sales price of the property sold cannot be
			 deducted from the gross proceeds of sales or gross receipts used to compute
			 sales tax due on taxable sales. State and local consumer taxes, including, but
			 not limited to, tobacco tax, beer tax, wine tax, and liquor tax cannot be
			 excluded from the measure of state or local sales tax computed on taxable
			 retail sales.
(3) The operator of a
			 bar, tavern, or restaurant who sells alcoholic drinks purchases the liquors
			 from the ABC Board at wholesale and pays the 56 percent liquor tax to the board
			 based on the selling price. The sales tax is not due on such purchases, since
			 they are purchases for resale. Subsequent sales of drinks by the bar, tavern,
			 or restaurant operator are subject to the state sales tax. The measure of the
			 tax is the total amount received for the drinks. The tax paid to the ABC Board
			 in such cases becomes another overhead business expense to the retailer which
			 he can take into consideration, together with other business expenses, in
			 determining the selling price of each drink. He cannot collect the liquor tax
			 from his purchaser as a tax; therefore, the total selling price is subject to
			 state sales tax at the general rate.
Authors:
Dan DeVaughn, Michele Mayberry
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-1,
				  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-.191 - Withdrawal From Stock, Contractors

Current through Register Vol. 42, No. 9, June 28, 2024
Repealed
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-.192 - Withdrawals From Stock, Manufacturers

Current through Register Vol. 42, No. 9, June 28, 2024
Repealed
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-.193 - Withdrawals From Stock, Merchants

Current through Register Vol. 42, No. 9, June 28, 2024
Repealed
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-.194 - Wrapping Paper

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Wrapping
			 paper is sold at wholesale, tax free when sold to manufacturers or compounders
			 for use by them in the form of containers to be furnished by them with the
			 products which they manufacture or compound for sale and when there is no
			 intention on the part of the manufacturers, compounders or their customers for
			 the containers to be returned for reuse. §
								40-23-1(9c).
(2) Wrapping paper is sold at wholesale, tax
			 free when sold to retailers for use by them in the form of containers to be
			 furnished with the product they have for sale when there is no intention on the
			 part of the retailer or his customer for the container to be returned for
			 reuse. §
								40-23-1(9c).
(3) The term "wrapping paper" as used in this
			 rule does not include the material used to line transportation equipment for
			 the protection of products during shipment. Such material is subject to tax
			 when sold to the user.
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-1(10),
				  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-.195 - X-Ray Machines, Heart Catheterization Machines, Computerized Tomography Machines And Consumable Supplies Used Therein

Current through Register Vol. 42, No. 9, June 28, 2024
(1) X-ray machines, heart catheterization
			 machines, and computerized tomography machines (CT scan machines) process
			 tangible personal property and, therefore, qualify for the reduced machine rate
			 of sales or use tax. Machine parts, attachments, and replacement parts which
			 are made or manufactured for use on or in the operation of such machines and
			 which are necessary to the operation of such machines and are customarily so
			 used also qualify for the reduced machine rate of sales or use tax. §
								40-23-2(3).
(2) Film, chemicals, and other consumable
			 supplies used in x-ray machines, heart catheterization machines, and
			 computerized tomography machines are taxable at the general rate of sales or
			 use tax. §
								40-23-2(1).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83,
				  as amended.
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-.196 - Withdrawals From Inventory

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Taxable Transactions
. Unless specifically exempted by
			 law, withdrawals of tangible personal property from inventory are taxable under
			 the withdrawal provisions of the sales tax statute.
(a) The sales tax due on taxable withdrawals
			 are computed and paid by the person, firm, or corporation withdrawing the
			 property.
(b) The measure of the
			 sales tax due on taxable withdrawals is the price paid for the property by the
			 person, firm, or corporation making the withdrawal.
(c) Alabama sales tax becomes due at the time
			 and place that tangible personal property is withdrawn from
			 inventory.
(d) Alabama sales tax is
			 due on tangible personal property withdrawn from inventory in Alabama,
			 regardless of where the withdrawn property is used or consumed.
(e) Withdrawals of building materials by a
			 contractor who makes retail sales of building materials and who also withdraws
			 building materials from the same stock of goods for use in fulfilling a
			 contract for making additions, alterations, or improvements to realty are
			 taxable to the person, firm, or corporation withdrawing the property. The
			 measure of sales tax due on these withdrawals is the price paid for the
			 building materials by the person, firm, or corporation making the withdrawals.
			 Alabama sales tax becomes due on these building materials at the time and place
			 of the withdrawals. Alabama sales tax is due on building materials withdrawn
			 from stock in Alabama for use in fulfilling contracts both inside and outside
			 of the state.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.01 - Abrasives - Shot, Grit, Etc

Current through Register Vol. 42, No. 9, June 28, 2024
Shot, grit, stars, sand, and other abrasives of like kind are
				taxed as parts or attachments to machines when used in machines manufacturing
				or processing tangible personal property. Such abrasive, when used in
				maintenance of equipment or when used for purposes other than manufacturing or
				processing tangible personal property are taxed at the general rate. §
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.02 - Accessories On New Automobiles, Applicable Tax Levy

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Accessories which are purchased from the
			 dealer after title and possession of the automotive vehicle have passed to the
			 purchaser are taxed at the usual 4% rate.
(2) As a practical application of this rule,
			 the dealer's sales invoice will be accepted as the basis for determining the
			 tax rate applicable unless there is conclusive evidence that the invoice does
			 not reveal the true facts. (Adopted March 9, 1961, amended November 1, 1963,
			 amended September 26, 1966. §
								40-23-2(1))
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.02.05 - Agricultural Publications

Current through Register Vol. 42, No. 9, June 28, 2024
No exemption is granted for agricultural publications in the
				Sales Tax Law, Act No. 100, Second Special Session Legislature 1959, effective
				October 1, 1959.
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.