Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES

(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…

(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, …

(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, containe…

(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…

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 …

(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) W…

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: Notes Ala. Admin. Code r. 810-6-1-.189…

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.19 Readopted through APA effective October 1, 1982. Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, § 40-23-31.

(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…

Repealed Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-1-.191 Adopted November 13, 1971. Amended: June 12, 1978. Readopted under APA October 31, 1982. Amended: December 5, 1984. Filed January 15, 1993; April 15, 1993. Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40…

Repealed Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-1-.192 Filed January 15, 1993; April 15, 1993. Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.

Repealed Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-1-.193 Filed January 15, 1993; April 15, 1993. Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.

(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 manufactur…

(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 mad…

(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…

(1) The term "camp" as used in this rule shall mean a facility providing lodgings, meals, and educational and recreational opportunities primarily for the benefit of children, students, and nonprofit organizations, and not members of the general public. The term "camp" as used in…

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.20 Adopted March 9, 1961. Readopted through APA effective October 1, 1982. Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-23-1(9c),.40-23-31, 40-23-83.…

(Repealed). Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-1-.20.02 Adopted November 1, 1963. Repealed: Filed May 5, 1999; effective June 9, 1999. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-31, 40-23-83.

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.21 Readopted through APA effective October 1, 1982. Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, § 40-23-31.

(1) The money value allowed for tangible personal property received and exchanged for other tangible personal property constitutes payment or partial payment of the purchase price and must be included in the measure of the Sales or Use Tax, unless the agreed upon value or transac…

State, county, and municipal excise taxes on beer must be included in the measure of Sales or Use Tax. Notes Ala. Admin. Code r. 810-6-1-.23 Adopted August 15, 1974. Amended: October 29, 1976; June 12, 1978; August 10, 1982. Readopted through APA effective October 1, 1982. Amende…

(1) A bingo parlor is defined as a place of amusement; therefore, the gross receipts derived therefrom are subject to sales tax. [State of Alabama v. Roosevelt Crayton, d/b/a Jody's Sporting Goods, 344 So. 2d 771 (Ala. Civ. App.), cert. denied, 344 So. 2d 775 (Ala. 1977).] (2) Ef…

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.25 Readopted through APA effective October 1, 1982. Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, § 40-23-31.

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.26 Readopted through APA effective October 1, 1982. Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.

(1) Building Materials. (a) The term "building materials," as used in the Alabama Sales and Use Tax laws, means all tangible personal property, including any device or appliance used by builders, contractors, or landowners in making improvements, additions, alterations or repairs…

Notes Ala. Admin. Code r. 810-6-1-.28 Repealed by Alabama Administrative Monthly Volume XL, Issue No. 02, November 30, 2021, eff. 1/14/2022. Author: Michele Mayberry Statutory Authority: Code of Ala. 1975, § 40-23-31.

(1) § 40-23-1(b) provides that the use of building materials in the performance of a contract by a person who manufactures them is equivalent to making a retail sale of such materials and that such use must be reported by such person as subject to sales tax to be measured by the …

(1) The term "floor coverings" as used in this rule shall include carpet, carpet tile, rugs, mats, carpet padding, linoleum and vinyl roll floor covering, linoleum tile, vinyl tile, and similar materials. Floor coverings may be installed as the initial finished floor covering in …

(1) When the seller has an established price for the goods he sells, that price is the amount to be included in gross proceeds of sales even though the established price may include an amount to cover a carrying charge. (2) When the seller has an established cash price, and when …

The terms "wholesale sale" or "sale at wholesale" shall include a sale to meat packers, manufacturers, compounders or processors of meat products of all casings used in molding or forming wieners and Vienna sausages even though such casings may be recovered for reuse. Author: Not…

(1) Casual Sale Transactions Subject to Tax. (a) The casual sale of automotive vehicles, motorboats, truck trailers, trailers, semitrailers, travel trailers, and manufactured homes are subject to sales or use taxes pursuant to the provisions of § 40-23-100, et seq., Code of Ala. …

(1) The definition of the term "manufactured home" set forth in Code of Ala. 1975, Section 40-12-255(n) is incorporated by reference herein. (2) The definitions of terms set forth in Code of Ala. 1975, Section 40-23-100, are incorporated by reference herein. (3) The casual sales …

(1) The term "Department" as used in this regulation shall mean the Department of Revenue of the State of Alabama. (2) The definition of the term "licensing official" contained in Code of Ala. 1975, Section 40-23-100(2) is incorporated by reference herein. (3) The term "state cas…

(1) The total gross proceeds of sales by caterers of food and drinks are subject to sales tax without any deduction because of the cost of preparing and serving food and drinks and without any deduction because of the cost of the ingredients thereof. (2) There is not, however, an…

Subject to the criteria outlined in Sales and Use Tax Rule 810-6-1-.80 entitled Ingredient or Component of Product Manufactured or Compounded for Sale, chemicals used in treating crude oil which become an integral part thereof and are sold therewith, are purchased at wholesale, t…

(1) Sales of commercial fish feed including concentrates, supplements and other feed ingredients when such substances are used as ingredients in mixing and preparing feed for fish raised to be sold on a commercial basis are exempt from the sales and use taxes. (§ 40-23-4(a)(21)) …

(1) Computers and related equipment, also known as computer hardware, consist of components and accessories that make up the physical computer assembly. The retail sale of computer hardware is subject to Sales Tax or Use Tax. The rental of computer hardware is subject to Rental T…

Sellers of property held on consignment are required to include the gross proceeds of sales of such property in sales tax returns filed under the Sales Tax Law. § 40-23-1(6). Author: Notes Ala. Admin. Code r. 810-6-1-.38 Statutory Authority: Code of Ala. 1975, § 40-23-31.

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.39 Adopted March 9, 1961. Amended: November 1, 1963. Readopted through APA effective October 1, 1982. Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-23-1(9…

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.40 Readopted through APA effective October 1, 1982. Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, § 40-23-31.

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.41 Readopted through APA effective October 1, 1982. Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, § 40-23-31.

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.42 Readopted through APA effective October 1, 1982. Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, § 40-23-31.

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.43 Readopted through APA effective October 1, 1982. Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, § 40-23-31.

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.44 Readopted through APA effective October 1, 1982. Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, § 40-23-31.

(1) Sections 40-23-4(a)(17) and 40-23-62(2) specifically exempt the United States government from paying sales or use tax on its purchases of tangible personal property. These exemptions, however, do not apply to purchases by a contractor where the contractor has a construction c…

(1) Contractors or builders must pay either to the seller or directly to the department sales or use tax on the following: (a) All of the materials, equipment, tools, and supplies which they use or consume in the operation of their business. (b) All building materials attached by…

(1) Materials or fixtures which are purchased by contractors and are intended to become permanently affixed or attached to gymnasiums, or other realty, are "building materials" and are taxable at the time of purchase by the contractor. (See Rule 810-6-1-.27 and 810-6-1-.28) (Sect…

A retail dealer's total receipts in cash, goods, or by credit from the redemption of coupons issued by manufacturers or distributors are to be included in the measure of tax to be paid where the coupons are accepted by him in exchange for, or as part payment for tangible personal…

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-1-.48 Repealed: Filed September 15, 1998; effective October 20, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.

Repealed Author: Notes Ala. Admin. Code r. 810-6-1-.49 January 29, 1990. Adopted March 9, 1961. Amended November 1, 1963; August 16, 1974; June 12, 1978; October 16, 1978. Repealed filed December 22, 1989. Statutory Authority: