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-.72 - Gases: Acetylene, Oxygen, Hydrogen

Current through Register Vol. 42, No. 9, June 28, 2024
(1) All sales to consumers such as dentists,
			 doctors, private hospitals, manufacturers, refiners, repairmen, welders, or
			 junk dealers of acetylene, oxygen, hydrogen, and other gases for use in
			 rendering professional medical services or in manufacturing, processing, or
			 repairing are subject to sales or use tax. (§§
								40-23-1(10) and
			 40-23-60(5)).
(2) Sales of these gases to
			 manufacturers or compounders where the gas enters into and becomes an
			 ingredient or component part of the product manufactured or compounded for sale
			 are at wholesale, tax-free. For example, sales of oxygen to manufacturers of
			 steel where the oxygen becomes an ingredient or component part of the product
			 manufactured for sale are nontaxable wholesale sales. (State v. United States
			 Steel Corporation, 206 So. 2d 358) See Rule
			 810-6-1-.80 entitled Ingredient or Component of Product Manufactured or Components for
			 Sale. (Sections
			 40-23-1(a)(9) b and
			 40-23-60(4)
			 b).
(3) Sales of these gases to
			 dealers for resale are not taxable. (Sections
			 40-23-1(a)(9) a and
			 40-23-60(4)
			 a)
Author:
Patricia A. Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-1(a)(9) a, (a)(9)b, (a)(10),
				  40-23-31,
				  40-23-60(4)(a),
				  (4) b, (5),
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.73 - Gases: Propane And Butane

Current through Register Vol. 42, No. 9, June 28, 2024
Sales at retail of propane and butane gases or any similar gas
				are subject to sales or use tax, whichever may apply. §
								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-.74 - Gases Sold To Hospitals, Etc

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia A. Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-1(a)(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-.75 - Gratuities And Tips

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 terms "gratuity" and "tip" as used in this rule shall mean a monetary amount
			 paid by a customer in a bar, restaurant, or similar establishment usually in
			 return for or in anticipation of some service. While a gratuity or tip is
			 generally thought of as a voluntary monetary gift, in practice some retailers
			 add a mandatory gratuity to the customer's bill.
(2) Sales tax does not apply to voluntary
			 gratuities or tips, whether in cash or otherwise added by the customer to the
			 bill, when given directly to the retailer's employee by the customer or given
			 to the retailer who receives no benefit from the gratuity or tip and merely
			 acts as a conduit to channel the gratuity or tip in total to the retailer's
			 employee.
(3) Sales tax applies to
			 mandatory charges designated as gratuities, minimum service charges, or other
			 minimum charges billed to customers by retailers, whether listed separately on
			 the customer's bill or included as part of the selling price of the food, meal,
			 or drinks, when the retailer receives a benefit from the added charges such as
			 using all or a portion of the mandatory charges to supplement the wages or
			 salaries of the retailer's employees. (State v. International Trade Club, Inc.,
			 351 So. 2d 895 (Ala. Civ. App. 1977)) (Sections
			 40-23-1(a)(6) and
			 40-23-1(a)(8),
Code of Ala. 1975
).
(4) A mandatory charge designated as a
			 gratuity, minimum service charge, or other minimum charge is not taxable when
			 the retailer collects the charge from the customer in lieu of voluntary
			 gratuities or tips and merely acts as a conduit to channel the charge in total
			 to his or her employees. Added charges of this nature are simply substitutes
			 for cash tips and the retailer receives no benefit from the charge. (State v.
			 International Trade Club, Inc., 351 So. 2d 895 (Ala. Civ. App. 1977)).
Author:
Patricia Estes & Dan
				DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-31,
				  40-23-83,
				  40-23-1(a)(6),
				  and
				  40-23-1(a)(8).
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-.76 - Hospitals, Infirmaries, Sanitariums, And Like Institutions - Private

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Private
			 hospitals, infirmaries, sanitariums, and like institutions are required to pay
			 sales tax or use taxes, whichever may apply, on their purchases of tangible
			 personal property. (Sections
			 40-23-2 and
			 40-23-61,
Code of Ala. 1975
).
(2) Private hospitals, infirmaries,
			 sanitariums and like institutions are primarily engaged in the business of
			 rendering services. They are not required to collect and remit sales tax on
			 their gross receipts from meals, bandages, dressings, drugs, x-ray photographs,
			 or other tangible personal property when the items are used in rendering
			 hospital services.
This is true irrespective of whether or not the tangible
				personal property is billed separately to their patients. Private hospitals,
				infirmaries, sanitariums, and like institutions are deemed to be the purchasers
				for use or consumption of the tangible personal property; and, the sellers of
				these items are required to collect sales or use tax on sales of the property
				to the institutions. Provided, however, purchases by private hospitals,
				infirmaries, sanitariums, and like institutions of drugs as defined in Section
				40-23-4.1(a),
Code of Ala. 1975
, are specifically exempt from sales
				and use tax. (Sections
				40-23-2,
				40-23-4.1,
				and
				40-23-61).
(3) When private
			 hospitals, infirmaries, sanitariums, and like institutions furnish meals to
			 nurses, attendants and patients as a part of their services rendered, the
			 institutions are deemed to be the users or consumers of the food and beverages
			 used in the preparation of these meals. Sales or use tax is due on the purchase
			 of the food and beverages by the institution in the manner outlined in
			 paragraph (2) unless the institution also operates a cafeteria which serves the
			 public. (Sections
			 40-23-2 and
			 40-23-61).
(4) Privately-owned hospitals,
			 infirmaries, sanitariums, and like institutions that operate cafeterias serving
			 meals to the public must purchase all foodstuffs and beverages at wholesale,
			 tax free, and collect the sales tax on sales of meals to their customers and
			 remit the tax to the Department of Revenue. These institutions must also
			 compute and pay tax to the Department of Revenue on the cost of foodstuffs
			 withdrawn from stock and used to feed patients. (Sections
			 40-23-1(6) and
			 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-.77 - Hymn Books And Religious Publications

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.77.01 - Ice, Sales Of

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Sales of ice to purchasers who have a sales tax license number are sales at
			 wholesale not subject to sales or use tax, provided the purchaser is buying the
			 ice of resale. (Sections
			 40-23-1(a)(9) a and
			 40-23-60(4)
			 a).
(2) Sales of ice to purchasers
			 for use as an ingredient of iced drinks manufactured or compounded for sale are
			 sales at wholesale not subject to sales or use tax. (Section
			 40-23-1(a)(9) b and
			 40-23-60(4)
			 b).
(3) Sales of ice to
			 transportation companies or others for use in icing railroad cars or
			 refrigeration trucks are subject to sales or use tax. (Section
			 40-23-1(a)(10) and
			 40-23-60(5)).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-1(a) (9a,
				  40-23-1(a)(9)
				  b,
				  40-23-1(a)10),
				  40-23-31,
				  40-23-60(4)
				  a,
				  40-23-60(4)
				  b,
				  40-23-60(5),
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.78 - Ice, Sales To Compounders Of Drinks

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.79 - Ice Used In Icing Railroad Cars

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.79.03 - Industrial Uniforms, Sales Or Replacement Of

Current through Register Vol. 42, No. 9, June 28, 2024
When a lessee is required under a contract lessor to reimburse
				the lessor for the depreciated value of any item lost or not returned by the
				lessee, the transaction is not a retail sale; therefore, no sales tax is due.
				(See State of Alabama v. Industrial Uniform Services Inc.)
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-.80 - Ingredient Or Component Of Product Manufactured Or Compounded For Sale

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Subject to the
			 qualifications outlined in paragraph (2), tangible personal property which is
			 purchased by a manufactured or compounded and which enters into and becomes an
			 ingredient or component part of the final product manufactured or compounded
			 for sale may be purchased at wholesale, tax free, for both sales and use tax
			 purposes, regardless of whether the property is used with the intent that it
			 becomes an ingredient or component part of the finished product. The burden of
			 proving that such materials do in fact become an ingredient or component part
			 of the finished product must be carried by the manufacturer or compounder.
			 (Sections
			 40-23-1(a)(9) b and
			 40-23-60(4)
			 b).
(2) In order to qualify for the
			 wholesale sale exclusion contained in Sections
			 40-23-1(a)(9) b and
			 40-23-60(4)
			 b), the tangible personal property purchased by the manufacturer or compounder
			 must be present in the final product and must not be deducted as depreciation
			 or as a Section 179 expense deduction as allowed under Section
			 40-18-35(a)(17),
			 on the manufacturer's or compounder's Alabama income tax return. (Sections
			 40-23-1(a)(9) b and
			 40-23-60(4)
			 b).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.80.01 - Oils Used In Aluminum Rolling Process

Current through Register Vol. 42, No. 9, June 28, 2024
Oils used in the hot or cold aluminum rolling processes have
				been determined to remain on and become an ingredient or component part of the
				rolled aluminum and, therefore, 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
				may be purchased by the processor at wholesale, free of sales or use
				tax.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-1(a)(9) b,
				  40-23-6(4)
				  b),
				  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-.80.02 - Materials Purchased By Manufactures And Compounders For Use As Rust Preventatives Or Protective Coatings

Current through Register Vol. 42, No. 9, June 28, 2024
Materials, including grease and other petroleum products,
				purchased by manufacturers or compounders for use as a rust preventative or a
				protective coating for metal products while in storage or in shipment are
				exempt from sales or use tax when they remain on the final product manufactured
				or compounded for sale.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2A-7(a)(5),
				  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-.81 - Installation Charges

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Where the quoted or advertised price is a lump sum for both property and
			 installation or where billing and other records do not show separate charges
			 for property and for installation, the measure of the tax is the total amount
			 received by the seller.
(2) Where
			 the seller has a standard retail sales price for his products and where the
			 standard sales price is used both when making across-the-counter sales and when
			 selling and installing the property, he may make a separate and additional
			 charge for making the installation which, when shown separately in his billings
			 and on his books, will not be subject to the sales tax. §
								40-23-1(6).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-1(6).
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-.82 - Label Furnished Manufacturer And Compounder

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-.83 - Label, One-Time-Use Container

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-.84 - Labor Or Service Charges

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The term "new or different" as used in
			 this rule shall mean new or different insofar as the ultimate purchaser is
			 concerned. The fact that work may be performed at various stages before an item
			 is ready for use by the ultimate purchaser does not mean that the item is not a
			 new item.
(2) Sales or use tax
			 applies to labor or service charges billed to customers in conjunction with
			 sales of tangible personal property and repairs to tangible personal property
			 as follows:
(a) Labor or service charges,
			 whether included in the total charge for the product or billed as a separate
			 item, are taxable if the labor or service (i) is incidental to making,
			 producing, or fabricating a new or different item of tangible personal property
			 or otherwise preparing the tangible personal property for sale and (ii) is
			 performed prior to transfer of title to the purchaser. (Sections
			 40-23-1(a)(6),
			 40-23-1(a)(8),
			 and
			 40-23-60(10),
Code of Ala. 1975
).
(b) Labor or service charges are not taxable
			 when billed for labor or services expended in repairing or altering existing
			 tangible personal property belonging to another in order to restore the
			 property to its original condition or usefulness without producing new parts.
			 When repair work includes the sale of repair parts in conjunction with repairs
			 to existing tangible personal property belonging to another, only the sales
			 price of the repair parts is taxable provided the charges for the repair parts
			 and the charges for the repair labor or repair services are billed separately
			 on the invoice to the customer. If the repairman fabricates repair parts which
			 are used in conjunction with repairs to existing tangible personal property
			 belonging to another, the total charge for the parts, including any labor or
			 service charges incurred in making, producing, or fabricating the parts, is
			 taxable even if the fabrication labor or service charges are billed to the
			 customer as a separate item. (Sections
			 40-23-1(a)(6),
			 40-23-1(a)(8),
			 and
			 40-23-60(10),
Code of Ala. 1975
).
Authors:
Patricia A. Estes, 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-.85 - Laundries, Dry-Cleaning Establishments

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Laundries and dry cleaning establishments
			 in washing, dry cleaning, dying, pressing and otherwise reconditioning
			 clothing, curtains, drapes, linens, rugs and other articles are performing a
			 service which is not subject to the sales tax.
(2) The materials, supplies, and equipment
			 used or consumed in rendering laundry and dry cleaning services are subject to
			 sales or use tax, whichever may apply. The tax due is to be paid by the laundry
			 or dry cleaning establishment to the supplier where the supplier is required to
			 collect the tax or directly to the Department of Revenue as use tax where the
			 supplier does not collect the tax.
(3) In case the laundry or dry cleaning
			 establishment makes sales of tangible personal property at retail as well as
			 renders services such sales are subject to sales tax.
The goods acquired for resale at retail are purchased at
				wholesale tax free.
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-.86 - Laundry And Garment Bags

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-.88 - Lawyers

Current through Register Vol. 42, No. 9, June 28, 2024
Lawyers use law books, supplies, and equipment, which books,
				etc., are taxable.
				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-.89 - Lease Sales-Retention Of Title

Current through Register Vol. 42, No. 9, June 28, 2024
Transfers of property constitute sales when made under
				lease-sale or retention-of-title contracts where these contracts contemplate
				transfer of ownership when all of the agreed upon payments have been made.
				§
								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-.89.02 - Licensed Dealers, Sales To

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Sales to dealers at wholesale. Sales of
			 tangible personal property are sales at wholesale, not subject to tax, when
			 made to a licensed dealer to be put into the stock of goods offered for sale by
			 the dealer, not withstanding the fact that the dealer may occasionally or
			 habitually withdraw from stock some part of the inventory for use or
			 consumption in connection with the business or for the personal use or
			 consumption of the dealer. Such withdrawals shall be reported on the licensed
			 dealer's sales tax return and the sales tax thereon computed and remitted to
			 the Department of Revenue. The sales tax on withdrawals shall be computed on
			 the cost to the dealer of the property withdrawn. See Rule
			 810-6-1-.196 Withdrawals from Inventory. [Sections
			 40-23-1(a)(6),
			 40-23-1(a)(8),
			 40-23-1(a)(9) a, and
			 40-23-1(a)(10)].
(2) Sales to dealers at retail.
			 Sales of tangible personal property to a licensed dealer for his own use or
			 consumption rather than for resale purposes are sales at retail and are subject
			 to tax. (Sections
			 40-23-1(a)(10) and
			 40-23-2).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2A-7(a)(5),
				  40-23-1(a)(6),
				  40-23-1 -(a)(8);
				  40-23-1(a)(9)
				  a,
				  40-23-1(a)(10),
				  40-23-31,
				  40-32-83,
				  40-23-2.
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-.90 - Machine Shops

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Sales of
			 property manufactured or fabricated by machine shops and custom foundries are
			 subject to sales or use tax, except when the sale is for resale or otherwise
			 specifically exempted.
(2) In doing
			 repair work the machine shop operator consumes materials such as paint, solder,
			 babbitt, and lumber which lose their identity in the repairing process. The
			 machine shop operator is also considered to be the consumer of items such as
			 cotter keys, nails, washers, stove bolts and nuts, bits of metal, and sheets of
			 metal used in patching, mending, or reinforcing weakened parts. The machine
			 shop operator shall not collect sales or use tax from the customer on amounts
			 billed to the customer for the cost of these materials which the operator
			 consumes in performing repair work; instead, the operator shall remit sales or
			 use tax to the supplier at the time of the operator's purchase of the
			 materials.
(3) Where in making
			 repairs the machine shop operator fabricates or manufactures a recognizable
			 part or attachment for the article being repaired (as contrasted to patching,
			 mending, or reinforcing weakened parts), the operator shall bill the parts or
			 attachments separately and collect sales or use tax only on the sales price of
			 the part or attachment. If the machine shop operator fails to separately state
			 the charges for parts and attachments and the charges for services, the
			 operator shall collect sales or use tax on the total amount of the charges
			 billed to the customer. Under no circumstances, however, shall the machine shop
			 operator deduct labor or other costs which go into the fabrication or
			 manufacture of a recognizable part or attachment from the selling price of the
			 part or attachment. Sections
			 40-23-1(a)(6) and
			 40-23-60(10),
Code of Ala. 1975
.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.91 - Made-To-Order And Custom Sales

Current through Register Vol. 42, No. 9, June 28, 2024
Where persons contract to manufacture, compound, process or
				fabricate their materials into articles of tangible personal property according
				to the special order of their customers, the total receipts from the sales of
				such articles are subject to the sales or use tax, whichever may apply. The
				seller may not deduct any of his costs, nor can he deduct any of his charges
				for labor or services, which are an item of the production or fabrication costs
				of the article, to arrive at the taxable amount. Articles commonly made to
				order are curtains, draperies, tents, awnings, clothing, and slipcovers. The
				person making sales of made-to-order and custom made articles purchases the
				materials which become a component or ingredient of their products at
				wholesale, tax free. The equipment, tools and supplies used or consumed in the
				production of such articles and not becoming a part thereof are subject to tax,
				except that machines used in such production are specifically taxed at one and
				one-half percent rather than the general rate of four percent. §
								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-.92 - Manufacturer's Use Of Electrical Supplies, Susceptibility To The Sales And Use Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-1(a)(10),
				  40-23-2(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-.93 - Materials From Which Patterns Are Manufactured

Current through Register Vol. 42, No. 9, June 28, 2024
Pattern makers who make patterns which they sell to others for
				use, purchase at wholesale tax free the materials from which such patterns are
				made.
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-.94 - Materials Used In Plating

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Materials purchased by a person, firm, or corporation for use in further
			 processing or manufacturing tangible personal property not owned by the person,
			 firm, or corporation but owned by a manufacturer or a compounder are exempt
			 from the sales and/or use tax when the tangible personal property is to be
			 ultimately sold at retail.
(2) The
			 materials used in plating tangible personal property not belonging to the
			 plating company are subject to the sales and/or use tax when the plating
			 company customers used the product which was plated for the customer and there
			 was no retail sale of the product. The materials used in this category are not
			 purchased by or used by the manufacturer or compounder who manufactures or
			 compounds a product for sale; therefore, the purchase of the materials does not
			 fall within the meaning of the term "wholesale" as found in
Code of
			 Ala. 1975
, §
								40-23-1(9).
			 (Adopted July 2, 1975. Amended June 12, 1978.).
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-.95 - Materials Used In Repairing

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Materials used in repairing, for tax
			 purposes, fall into the following classes:
(a) Materials which pass to the repairman's
			 customer and which do not lose their identity when used by the repairman and
			 which are a substantial part of the repair job (such as auto repair parts,
			 radio tubes, and condensers) are sold at retail by the repairman. He must
			 collect and report sales tax on such sales, including tax on the service
			 incidental thereto. He may, however, if making a separate agreement to sell the
			 repair parts and to perform the labor and service required, collect and remit
			 the tax only upon the price of the parts if his records and his invoices
			 clearly show a separation of the amounts received from sales and parts and from
			 rendering service.
(b) Materials
			 which pass to the repairman's customer but which lose their identity when used
			 by the repairman or which are inconsequential in amount, such as paint, solder,
			 and tacks, are considered to have been used or consumed by the repairman and
			 are taxable at the time of sale to him.
(c) Materials which are used or consumed by
			 the repairman and which do not pass on to his customer are supplies and taxable
			 when sold to the repairman. §
									40-23-1(10).
(d) Materials which fall in classes (b) or
			 (c) are purchased at wholesale for use by a repairman who, in addition to using
			 such materials as a repairman, sells the same kinds of materials for use by
			 others. These materials become subject to the sales tax upon their withdrawal
			 for use by the repairman under the withdrawal feature of §
									40-23-1(6),
			 (8), and (10).
Note, however, that a repairman is not to be considered a
				vendor of these classes of materials unless he carries a stock of them and
				sells outright therefrom a substantial amount. If the repairman makes only
				isolated sales or "accommodation" sales of these materials he is not to be
				considered as a seller of them under the sales tax law, in which case his
				supplier must collect the tax.
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-.96 - Materials Used In Repairing Which Pass To The Repairman's Customer But Do Lose Their Identity

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-.97 - Materials Used On Road And Bridge Projects

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
(a)
			 Sales of sand, gravel, or other building materials by landowners or other
			 suppliers who regularly sell or offer to sell these materials are subject to
			 sales tax when made to contractors for the State of Alabama or the counties or
			 municipalities of the State for use by the contractors in building roads or
			 bridges. This rule applies in all instances where the contractor is obligated
			 by the terms of the contract to furnish, to pay for, and to lay down the
			 materials, including sales of materials which have been selected by and on
			 which an option has been taken by the state or the counties or municipalities
			 of the State. The supplier shall collect the tax from the contractor and remit
			 the amount due to the Department of Revenue. (Sections
			 40-23-1(a)(10) and
			 40-23-60(5)).
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-.98 - Mattress Renovation

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A
			 mattress renovator both renders service and sells tangible personal property
			 where he rebuilds or renovates a mattress for his customer by reworking the
			 materials in the customer's mattress, the identity of which is maintained
			 throughout the operation, and by adding thereto whatever new materials are
			 required to complete the job in a satisfactory matter. Under these
			 circumstances, the mattress renovator may make separate contracts to render the
			 service required and to sell the tangible personal property used (ticking,
			 cotton, springs, tufts, etc.) in which case the receipts from a rendering
			 service are not subject to sales tax where the invoice rendered to the customer
			 and the records of the renovator show separately sales of tangible personal
			 property and charges for performing services. Provided, however, for tangible
			 work of this nature is done for a lump sum without separation of charges for
			 tangible personal property and for services, the sales tax shall apply to the
			 lump sum amount.
(2) In instances
			 where the identity of the customer's mattress is not preserved with the
			 mattress delivered to the customer having been made from whatever materials
			 were available, the mattress returned to the customer is considered a new
			 article, the measure of the tax being the amount paid by the customer including
			 the value of the customer's old mattress. The mattress renovator purchases at
			 wholesale tax free the materials he uses in renovating or rebuilding his
			 customer's mattress. §
								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-.99 - Meals Served By Boarding Houses

Current through Register Vol. 42, No. 9, June 28, 2024
Food furnished by operators of boarding houses is not
				considered to be sold at retail when the charge for such food is a lump sum
				covering meals for a week or for a month and when such food is not offered for
				sale to the general public. The supplier of food stuff is required to collect
				the tax from the operator at the time of the sale to him. The boarding house
				operator is considered to be rendering a service rather than making sales and
				is regarded as the consumer of the materials he purchases. This rule does not
				apply to meals furnished by schools and colleges. (See Rule
				810-6-2-.50.)
				(Alabama Dept. of Revenue; Chief, Sales and Use Tax Division. Adopted October
				1, 1959. Readopted under APA October 31, 1982. Amended December 5, 1984;
				amendment effective January 10, 1985.)
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-.100 - Meals, Snacks, Drinks, And Beverages Served In Alabama By Railroads, Airlines, And Other Transportation Companies

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Sales of meals, snacks, drinks, and
			 beverages, to passengers by railroads, airlines, steamships, and other
			 transportation companies within this state are subject to sales tax, provided
			 the meals, snacks, drinks, or beverages are served to the passengers while
			 still in Alabama. Sections
			 40-23-1(a)(10) and
			 40-23-2(1),
Code of Ala. 1975
.
(2) Meals, snacks, drinks, and beverages,
			 served in Alabama by a transportation company as a part of its transportation
			 service are retail sales subject to sales tax when the transportation company
			 includes in the ticket price an amount to cover the selling price of the meal,
			 snack, drink, or beverage. The amount for the meal included in the selling
			 price of the ticket is the measure of tax. (State v. Hertz Sky Center, Inc.,
			 294 Ala. 336, 317 So. 2d 324 (1975) and State v. Delta Air Lines, 356 So. 2d
			 1205 (Ala. Civ. App. 1978)).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-1(a)(10),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES › Section 810-6-1-.101 - Meals Served To School Children In The School Buildings

Current through Register Vol. 42, No. 9, June 28, 2024
Lunches sold within school buildings, not for profit, to school
				children are exempted from the sales tax. This exemption is construed to mean
				sales of lunches to pupils of kindergartens, grammar, and high schools, either
				public or private.
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-.102 - Meals Sold To The Public

Current through Register Vol. 42, No. 9, June 28, 2024
Sales of prepared foods and drinks of all kinds for consumption
				on or off the premises of the seller are subject to the sales tax, which tax
				must be collected and remitted by the seller, except as otherwise stated in
				Sales and Use Tax Rules
				810-6-1-.99 Meals Served By Boarding Houses,
				810-6-2-.51 Meals Sold by Schools and
				810-6-1-.100 Meals, Snacks, Drinks, and Beverages Served in Alabama by Railroads, Airlines,
				and other Transportation Companies. (Section
				40-23-2(1),
Code of Ala. 1975
).
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-.103 - 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-.104 - Microfilming Of Records

Current through Register Vol. 42, No. 9, June 28, 2024
The microfilming of records is a service transaction with the
				material cost being incidental to the transaction. Sales and/or use tax will be
				due on films, equipment, and other supplies purchased for use in microfilming
				records. (Legal Division Opinion 2/10/78) (Adopted June 12, 1978.)
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-.105 - Modular Buildings

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 Alabama Supreme Court has interpreted the language relative to modular
			 buildings in Sections
			 40-23-1(a)(10) and
			 40-23-60(5),
Code of Ala. 1975
, as "designed to make the sale of
			 materials going into the construction of such buildings subject to the tax and
			 to exempt the sale of the building itself" from sales or use tax. This
			 interpretation places "modular building components on a par with conventional
			 building materials" and makes "the sale of all building materials, modular or
			 otherwise, sales at retail." The attachment of the building components or units
			 to realty and the subsequent sale of the components or units as a completed
			 building is not treated as a taxable transaction. In making this
			 interpretation, the Supreme Court ruled that use tax is due on modular building
			 units manufactured by an out-of-state manufacturer and sold by the manufacturer
			 to a contractor who attached the units to realty in Alabama. The measure of the
			 use tax is the manufacturer's selling price of the modular units. (Boswell v.
			 Alcoa Construction Systems, Inc., 368 So. 2d 18 (S. Ct.1979)).
(2) Sales tax is due on modular building
			 components or units manufactured in Alabama as follows:
(a) An instate builder or manufacturer of
			 modular building components or units who builds or manufactures the components
			 or units for resale in the form of tangible personal property to persons who
			 affix them to realty, shall obtain a sales tax license and purchase all
			 building materials, fixtures and other equipment becoming part of the modular
			 building components or units without payment of sales or use tax to the
			 suppliers. The builder or manufacturer of the modular building components or
			 units shall (i) collect sales tax on any retail sales of the components or
			 units sold in Alabama measured by the selling price of the components or units
			 and (ii) report and pay the sales tax to the Department of Revenue on those
			 retail sales.
(b) In the event an
			 instate builder or manufacturer of modular building components or units, who
			 has obtained a sales tax license pursuant to paragraph (2)(a), also contracts
			 to affix modular building components or units to realty either inside or
			 outside Alabama, the builder or manufacturer shall be liable for sales tax
			 computed on the cost price of the materials withdrawn from inventory and used
			 to build or manufacture the components or units which the builder or
			 manufacturer affixes to realty pursuant to the contract.
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-.107 - Movie Theaters

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Movie theater operators owe sales or use tax on all of the equipment,
			 furniture, fixtures and supplies used by them in operating their businesses.
			 Movie film and advertising materials, including trailers and posters, are
			 subject to tax to be measured by the purchase price when this property is
			 bought outright and not rented. (§§
								40-23-2(1),
			 40-23-61(a),
Code of Ala. 1975
).
(2) The lessor of film or films, is not
			 required to report and pay rental tax on the gross receipts derived from the
			 leasing or rental of the film or films, when the lessee charges admission for
			 viewing the film or films. (§§
								40-23-2(2),
			 40-12-223(1),
Code of Ala. 1975
).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-1(1),
				  40-23-2(2),
				  40-23-31,
				  40-23-61(a),
				  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-.107.02 - Motor Freight Lines, Sales to. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
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-.109 - Name Plates

Current through Register Vol. 42, No. 9, June 28, 2024
Name plates attached by the manufacturer to the manufacturer's
				products for identification purposes are purchased at wholesale as a component
				part of the property manufactured for sale. §
								40-23-1(9c).
Author:
Ginger Buchanan
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-31,
				  40-23-83.