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-.01 - Accountants
- Section 810-6-1-.02 - Advertising Agencies
- Section 810-6-1-.03 - Air Bag Materials Used by Tire Manufacturers
- Section 810-6-1-.04 - Radio And Television Antennas And Television Satellite Dishes
- Section 810-6-1-.05 - Taxability Of Property Sold By Auctioneers
- Section 810-6-1-.06 - Taxability Of Automotive Vehicle PaintingServices And Supplies
- Section 810-6-1-.07 - Sales Of Automotive Vehicle Parts By AutomotiveVehicle Repairman, Repair Shops And Garages
- Section 810-6-1-.08 - Automobile Repair Shops. (REPEALED)
- Section 810-6-1-.08.01 - Automotive Supply Jobbers, Sales by
- Section 810-6-1-.09 - Reporting And Notice Requirements For Facilitators Of The Lease Or Rental Of Automobile Vehicles
- Section 810-6-1-.10 - Services Rendered By Upholsterers
- Section 810-6-1-.11 - Automotive Supply Jobbers, The Sales Tax License Number, And Sales Made Which Are Classified As Exempt Provided The Jobber Is Engaged In The Business Of Reselling Automotive Parts And Accessories
- Section 810-6-1-.12 - Automotive Vehicles
- Section 810-6-1-.12.01 - Courtesy Deliveries Of Automotive Vehicles By Alabama Dealers For Out-Of-State Dealers
- Section 810-6-1-.13 - Awnings
- Section 810-6-1-.14 - Awnings, Metal (Repealed)
- Section 810-6-1-.15 - Bagging And Ties
- Section 810-6-1-.16 - Bags, Cotton (Returnable Containers)
- Section 810-6-1-.17 - Bags Sold To Nurserymen
- Section 810-6-1-.18 - Bags Used As Furnished Containers For Agricultural Products
- Section 810-6-1-.19 - Bags Used As Furnished Containers Of Crushed Stone
- Section 810-6-1-.20 - Bailing Ties For Hay
- Section 810-6-1-.20.02 - Banks, Sales By
- Section 810-6-1-.21 - Barrels
- Section 810-6-1-.22 - The Measure Of Sales And Use Tax On The Barter, Exchange, Or Trade-In Of Tangible Personal Property
- Section 810-6-1-.23 - Beer Tax
- Section 810-6-1-.24 - Bingo Parlor
- Section 810-6-1-.25 - Bottles, Boxes, And Other Containers For Prescriptions
- Section 810-6-1-.26 - Bottle Crowns
- Section 810-6-1-.27 - Building Materials
- Section 810-6-1-.28 - Building Materials Defined. (Repealed)
- Section 810-6-1-.29 - Building Materials Manufactured By Contractors
- Section 810-6-1-.30 - Carpeting And Other Floor Coverings
- Section 810-6-1-.31 - Carrying Charges, Finance Charges
- Section 810-6-1-.32 - Casings Sold To Meat Processors
- Section 810-6-1-.33 - The Taxation Of Casual Sales Transactions
- Section 810-6-1-.33.01 - Application Of Casual Sales Tax And Use Tax To Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, And Manufactured Homes Purchased From The U.S. Government, The State Of Alabama, Or Counties Or Incorporated Municipalities Of The State Of Alabama
- Section 810-6-1-.33.02 - State Casual Sales And Use Tax Returns
- Section 810-6-1-.34 - Caterers
- Section 810-6-1-.35 - Chemicals Used In Treating Crude Oil
- Section 810-6-1-.36 - Commercial Fish Feed
- Section 810-6-1-.37 - Computer Hardware And Software
- Section 810-6-1-.38 - Consigned Property
- Section 810-6-1-.39 - Containers And Packaging Materials Used By Brokers And Retailers In Preparing Agricultural Products For Market
- Section 810-6-1-.40 - Containers, Fiber Boxes
- Section 810-6-1-.41 - Containers, Furnished
- Section 810-6-1-.42 - Containers Used By Butchers And Meat Processors
- Section 810-6-1-.43 - Containers Used For Packaging Worms For Sale
- Section 810-6-1-.44 - Containers Used In Shipping Bees
- Section 810-6-1-.45 - Contractors Furnishing And Erecting Building Materials Under Contract With The United States
- Section 810-6-1-.46 - Contractor's Liability
- Section 810-6-1-.46.01 - Bleacher Systems, Lockers, Backstops, And Other Fixtures Installed In Gymnasiums
- Section 810-6-1-.47 - Coupons, Receipts From Redemption
- Section 810-6-1-.48 - Cross Ties, Timbers, Etc
- Section 810-6-1-.49 - Demonstrator Automotive Vehicles, Withdrawal From Stock Of Dealer And Use By Salesmen
- Section 810-6-1-.50 - Dentists, Dental Laboratories, And Dental Supply Houses
- Section 810-6-1-.51 - Deposit On Bottles
- Section 810-6-1-.52 - Direct Mail Advertising, Printer's Liability
- Section 810-6-1-.53 - Cash Discounts
- Section 810-6-1-.54 - Discounts Based On Volume Sales
- Section 810-6-1-.55 - Doctors, Medical
- Section 810-6-1-.56 - Dual Business
- Section 810-6-1-.57 - Egg Crates, Egg Cartons And Baby Chick Boxes
- Section 810-6-1-.58 - Electrical Supplies And Equipment Sold To Contractors And Manufacturers
- Section 810-6-1-.59 - Welding Rods And Fluxes
- Section 810-6-1-.60 - Opticians, Optometrists, And Ophthalmologists
- Section 810-6-1-.61 - Engravers
- Section 810-6-1-.62 - Engravers, Sales Of Materials Are At Wholesale, Tax Free When Such Materials Become A Component Of The Engraving. (Repealed)
- Section 810-6-1-.63 - Federal Admission Taxes
- Section 810-6-1-.64 - Federal Excise Taxes, Manufacturers
- Section 810-6-1-.65 - Federal Excise Taxes, Retailers
- Section 810-6-1-.66 - Fencing
- Section 810-6-1-.67 - Florists, Telegraphic Orders
- Section 810-6-1-.68 - Food Trays, Paper Plates And Other One-Time-Use Containers
- Section 810-6-1-.69 - Containers, Components Of Containers, Labels, Pallets, And Shipping Supplies
- Section 810-6-1-.70 - Furnished Containers, Pallets
- Section 810-6-1-.71 - Grease Protective
- Section 810-6-1-.72 - Gases: Acetylene, Oxygen, Hydrogen
- Section 810-6-1-.73 - Gases: Propane And Butane
- Section 810-6-1-.74 - Gases Sold To Hospitals, Etc
- Section 810-6-1-.75 - Gratuities And Tips
- Section 810-6-1-.76 - Hospitals, Infirmaries, Sanitariums, And Like Institutions - Private
- Section 810-6-1-.77 - Hymn Books And Religious Publications
- Section 810-6-1-.77.01 - Ice, Sales Of
- Section 810-6-1-.78 - Ice, Sales To Compounders Of Drinks
- Section 810-6-1-.79 - Ice Used In Icing Railroad Cars
- Section 810-6-1-.79.03 - Industrial Uniforms, Sales Or Replacement Of
- Section 810-6-1-.80 - Ingredient Or Component Of Product Manufactured Or Compounded For Sale
- Section 810-6-1-.80.01 - Oils Used In Aluminum Rolling Process
- Section 810-6-1-.80.02 - Materials Purchased By Manufactures And Compounders For Use As Rust Preventatives Or Protective Coatings
- Section 810-6-1-.81 - Installation Charges
- Section 810-6-1-.81.01 - Interior Decorators And Interior Designers
- Section 810-6-1-.82 - Label Furnished Manufacturer And Compounder
- Section 810-6-1-.83 - Label, One-Time-Use Container
- Section 810-6-1-.84 - Labor Or Service Charges
- Section 810-6-1-.85 - Laundries, Dry-Cleaning Establishments
- Section 810-6-1-.86 - Laundry And Garment Bags
- Section 810-6-1-.88 - Lawyers
- Section 810-6-1-.89 - Lease Sales-Retention Of Title
- Section 810-6-1-.89.02 - Licensed Dealers, Sales To
- Section 810-6-1-.90 - Machine Shops
- Section 810-6-1-.91 - Made-To-Order And Custom Sales
- Section 810-6-1-.92 - Manufacturer's Use Of Electrical Supplies, Susceptibility To The Sales And Use Tax
- Section 810-6-1-.93 - Materials From Which Patterns Are Manufactured
- Section 810-6-1-.94 - Materials Used In Plating
- Section 810-6-1-.95 - Materials Used In Repairing
- Section 810-6-1-.96 - Materials Used In Repairing Which Pass To The Repairman's Customer But Do Lose Their Identity
- Section 810-6-1-.97 - Materials Used On Road And Bridge Projects
- Section 810-6-1-.98 - Mattress Renovation
- Section 810-6-1-.99 - Meals Served By Boarding Houses
- Section 810-6-1-.100 - Meals, Snacks, Drinks, And Beverages Served In Alabama By Railroads, Airlines, And Other Transportation Companies
- Section 810-6-1-.101 - Meals Served To School Children In The School Buildings
- Section 810-6-1-.102 - Meals Sold To The Public
- Section 810-6-1-.103 - Repealed
- Section 810-6-1-.104 - Microfilming Of Records
- Section 810-6-1-.105 - Modular Buildings
- Section 810-6-1-.106 - Monuments, Memorial Stones, Grave Markers, And Other Decorative Or Commemorative Objects
- Section 810-6-1-.107 - Movie Theaters
- Section 810-6-1-.107.02 - Motor Freight Lines, Sales to. (REPEALED)
- Section 810-6-1-.109 - Name Plates
- Section 810-6-1-.110 - Newspapers
- Section 810-6-1-.110.01 - Newspapers, Sales Of
- Section 810-6-1-.111 - Occasional Sale
- Section 810-6-1-.112 - Signs
- Section 810-6-1-.113 - Outside Signs, Furnished
- Section 810-6-1-.113.02 - Oxygen To Steel Manufacturers, Sales Of
- Section 810-6-1-.114 - Painters
- Section 810-6-1-.115 - Paper Cups Furnished With Mixed Drinks And Ice Cream
- Section 810-6-1-.116 - Parts And Materials Used To Repair Or Recondition Dealers' Automotive Vehicles
- Section 810-6-1-.117 - Pawnbrokers
- Section 810-6-1-.118 - Peddlers, Truckers
- Section 810-6-1-.119 - Photographs, Photostats, Blueprints, Etc
- Section 810-6-1-.120 - Photographs, Photostats, Blueprints, Etc., When Purchased At Retail By The Seller
- Section 810-6-1-.121 - Photographs, Photostats, Blueprints, Etc., Where Purchased Tax Free At Wholesale By Seller
- Section 810-6-1-.122 - Photograph Tinting (Repealed)
- Section 810-6-1-.123 - Pig And Scrap Iron
- Section 810-6-1-.124 - Pipe Fittings
- Section 810-6-1-.125 - Place Of Amusement
- Section 810-6-1-.125.01 - Amusement Tax Due On Fees Collected By Golf Courses Open To The Public
- Section 810-6-1-.126 - Pole Line Construction
- Section 810-6-1-.127 - Popcorn Boxes
- Section 810-6-1-.128 - Postal Uniforms
- Section 810-6-1-.129 - Premiums And Gifts
- Section 810-6-1-.130 - Printers
- Section 810-6-1-.131 - Withdrawals Of Products Manufactured, Compounded, Or Processed For Sale
- Section 810-6-1-.132 - Proofs, Wholesale, Tax Free
- Section 810-6-1-.133 - Pump Installed For A County Or Municipality By A Contractor
- Section 810-6-1-.134 - Pumps
- Section 810-6-1-.135 - Punchboards
- Section 810-6-1-.136 - Railroad Companies - Crossties And Timbers
- Section 810-6-1-.137 - Raw Materials And Supplies Purchased By Manufacturers And Compounders
- Section 810-6-1-.138 - Rebuilding Of Tracks, Idlers, And Rollers
- Section 810-6-1-.139 - Receipts From Parking On Fairgrounds And At Other Places Of Amusement Or Entertainment
- Section 810-6-1-.140 - Recordings Purchased For Use With Musical Devices
- Section 810-6-1-.141 - Repairs, Outside Or Sublet
- Section 810-6-1-.142 - Repairs To Equipment
- Section 810-6-1-.143 - Repairs To Real Property
- Section 810-6-1-.144 - Repairs To Tires And Tubes
- Section 810-6-1-.144.03 - Resale, Sales For
- Section 810-6-1-.145 - Meals Furnished To Employees By Restaurants
- Section 810-6-1-.146 - Restaurants, Cafes, Hotels - Supplies Used
- Section 810-6-1-.147 - Returned Merchandise
- Section 810-6-1-.148 - Rural Electrification Authority (REA)
- Section 810-6-1-.149 - Rust Preventatives
- Section 810-6-1-.150 - Sale
- Section 810-6-1-.150.05 - Sand, Gravel, And Other Building Materials, Sales Of
- Section 810-6-1-.163 - Sales Tickets, Cash Register Receipt Paper, Invoice Forms, Etc
- Section 810-6-1-.165 - Shipping Supplies
- Section 810-6-1-.166 - Shoe Repairs
- Section 810-6-1-.167 - Structural Steel
- Section 810-6-1-.168 - Table Wine Tax
- Section 810-6-1-.169 - Textbooks
- Section 810-6-1-.170 - Theatrical Productions, Symphonies, Etc
- Section 810-6-1-.171 - Ties And Timbers
- Section 810-6-1-.172 - Taxability Of Cross Ties And Timbers
- Section 810-6-1-.173 - Tin Shops
- Section 810-6-1-.174 - Tobacco Tax
- Section 810-6-1-.175 - Top Soil, Fill Dirt, Sand And Gravel
- Section 810-6-1-.176 - Trade Stamps And Trade Coupons
- Section 810-6-1-.177 - Trading Stamps
- Section 810-6-1-.178 - Transportation Charges
- Section 810-6-1-.179 - Transportation Costs, Sellers
- Section 810-6-1-.180 - Truck Trailers And Semitrailers
- Section 810-6-1-.181 - Undertakers And Morticians
- Section 810-6-1-.182 - Upholstery Shops (Repealed)
- Section 810-6-1-.183 - Used And Secondhand Property. (Repealed)
- Section 810-6-1-.183.02 - Sales Of Tangible Personal Property Through Vending Machines
- Section 810-6-1-.183.03 - Vending Machines, Sales Through
- Section 810-6-1-.184 - Seller Sells Tax Free At The Seller's Risk
- Section 810-6-1-.185 - Venetian Blinds
- Section 810-6-1-.186 - Veterinarians
- Section 810-6-1-.186.03 - Warehousemen, Sales Made By
- Section 810-6-1-.186.04 - Warehousemen, Sales To
- Section 810-6-1-.186.05 - Warranty, Extended Or Service Contract
- Section 810-6-1-.187 - Warranty Contracts - Replacements Of Articles
- Section 810-6-1-.188 - Watch And Jewelry Repair Shops
- Section 810-6-1-.189 - Wheel Weights
- Section 810-6-1-.190 - Whiskey Tax
- Section 810-6-1-.191 - Withdrawal From Stock, Contractors
- Section 810-6-1-.192 - Withdrawals From Stock, Manufacturers
- Section 810-6-1-.193 - Withdrawals From Stock, Merchants
- Section 810-6-1-.194 - Wrapping Paper
- Section 810-6-1-.195 - X-Ray Machines, Heart Catheterization Machines, Computerized Tomography Machines And Consumable Supplies Used Therein
- Section 810-6-1-.196 - Withdrawals From Inventory
- Section 810-6-1-.197 - Sales Taxes Paid By Certain Camps
Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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