Alabama Administrative Code
Title 810 - Alabama Department of Revenue
Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA
810-6-4-.02.05 - Consigned Property

Universal Citation: AL Admin Code R 810-6-4-.02.05

810-6-4-.02.05. Consigned Property

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.

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Statutory Authority:Code of Ala. 1975, ยงยง 40-23-31.

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