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

Sales of materials to the processors of the proofs are at wholesale, tax free, when such materials become a component part of the proofs produced for sale. § 40-23-1(9b). Author: Notes Ala. Admin. Code r. 810-6-1-.132 Statutory Authority: Code of Ala. 1975, § 40-23-31.

(1) A contractor who installs a pump for a county or incorporated municipality of the State of Alabama is required to pay tax on his purchase of the pump. The pump is in the same category as any other building materials which become affixed to realty. When title to a pump install…

Well pumps when installed become realty along with well casing, pump house, well connections, etc. The person who installs the pump is the purchaser at retail who must pay sales tax or use tax, as the case may be. § 40-23-1(10). Author: Notes Ala. Admin. Code r. 810-6-1-.134 Stat…

(Repealed). Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-1-.135 Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-1(a)(10), 40-23-31, 40-23-83.

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-1-.136 Repealed: Filed September 15, 1998; effective October 20, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.

(1) Subject to the criteria outlined in Sales and Use Tax Rule 810-6-1-.80 entitled Ingredient or Component of Product Manufactured or Compounded for Sale, ingredients or materials which are purchased by manufacturers or compounded for sale may be purchased at wholesale, tax free…

(1) The rebuilding of tracks, idlers, and rollers belonging to others is a service and the receipts from this service by the repairman-dealer are not subject to sales or use tax. (2) Sales of rebuilt tracks, idlers, and rollers by the repairman-dealer are subject to sales or use …

(Repealed). Author: Patricia A. Estes Notes Ala. Admin. Code r. 810-6-1-.139 Repealed: Filed June 4, 1998; effective July 9, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-2(2), 40-23-31, 40-23-83.

Notes Ala. Admin. Code r. 810-6-1-.14 Amended: August 16, 1974. Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 01, October 31, 2019, eff. 12/15/2019. Authors: Statutory Authority: Code of Ala. 1975, §§ 40-23-83, 40-23-31.

Recordings purchased for use in operating musical devices are subject to sales or use taxes whichever may apply. When such recordings have served their purpose in connection with the operation of musical devices and are sold at retail as used recordings as a regular course of bus…

(1) The operator of a repair shop who sublets a part or all of a repair job purchases at wholesale tax free the repair parts installed by the outside or sub-repairman. The shop operator shall bill such repair parts to his customers separately from any charges for labor and servic…

(1) Where a repairman in Alabama repairs equipment, materials which pass to the repairman's customer but which lose their identity when used by the repairman or which are inconsequential in amount such as, paint, solder, and tacks are considered to have been used or consumed by t…

(1) The term "repairs to real property" as used in this rule includes, but is not limited to, the repairing, remodeling, restoring, or altering of buildings of all kinds and descriptions, plumbing systems, electric supply systems, water supply systems, central heating and air con…

(1) Tire repairmen shall collect and remit sales tax on total charges for recaps, retreads, and the major repairs; such as sectional, reinforcement, and spot repairs. Materials used in recapping, retreading, and major repairing are purchased at wholesale, tax free. Machines used …

All buyers of property for resale purposes are entitled to purchase at wholesale, tax free, the property they resell as regular course of business when they have secured the sales tax license required by law. This rule also applies to retailers located outside Alabama when they h…

Restaurants, cafes, and other eating establishments are liable for sales tax on meals furnished to their employees as part of a compensation plan. The measure of tax is the value of food withdrawn and consumed by the employees. [State v. Morrison Cafeterias Consolidated, Inc., 48…

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.146 Adopted March 9, 1961. Amended: July 2, 1975. Readopted through APA effective October 1, 1982. Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a) (…

(1) When property is returned by the purchaser and the seller refunds the full amount paid, there is no sale and the sales price of such returned property is not to be included in the gross proceeds of sales. (2) When property is returned and a part, but not all, of the sales pri…

Cooperatives set up under authority of United States Rural Electrification Laws are not instrumentalities of any governmental body. All purchases are subject to the sales and use tax, whichever may apply, except when otherwise specifically exempted. § 40-23-1(10). Author: Notes A…

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-1-.149 Repealed: Filed December 23, 1997; effective January 27, 1998. Statutory Authority:

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.15 Act No. 162, Special Session 1962, effective July 16, 1962. Adopted November 1, 1963. § 40-23-1(9g). Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, § 40-23-31…

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 t…

(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 wi…

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.16 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, § 40-23-31.

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.163 Readopted through APA effective October 1, 1982. Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7 -(a)(5), 40-23-1(10), 40-23-3140-23-83.

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.165 Readopted through APA effective October 1, 1982. Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-31, 40-23-83.

(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 person…

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 provisi…

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 Notes Ala. Admin. Code r. 810-6-1-.168 Adopted No…

(Repealed). Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-1-.169 Repealed: Filed May 5, 1999; effective June 9, 1999. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-2(a)1, 40-23-31, 40-23-83.

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.17 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 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 m…

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-1-.171 Repealed: Filed September 15, 1998; effective October 20, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.

(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 th…

(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 Depa…

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

(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,…

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 tota…

(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 a…

(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…

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 cr…

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.18 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.

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…

(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 …

Notes Ala. Admin. Code r. 810-6-1-.182 Adopted May 24, 1968. Amended July 19, 1968. Repealed by Alabama Administrative Monthly Volume XXXIX, Issue No. 12, September 30, 2021, eff. 11/14/2021. Author: Statutory Authority: Code of Ala. 1975, § 40-23-31.

Notes Ala. Admin. Code r. 810-6-1-.183 Repealed by Alabama Administrative Monthly Volume XL, Issue No. 02, November 30, 2021, eff. 1/14/2022. Author: Statutory Authority: Code of Ala. 1975, § 40-23-31.

(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 rec…

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-1-.183.03 Adopted March 9, 1961. Amended: July 16, 1965. Readopted through APA effective October 1, 1982. Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(…

(1) Other than the exceptions noted in paragraphs (2), (3), (4) and (5) below, the seller is liable for sales or use tax on any sales for which the seller fails to collect the appropriate sales or use tax due. It is the seller's duty under the Sales and Use Tax Laws to know the g…

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 amou…