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

Universal Citation: AL Admin Code R 810-6-1-.01
Current through Register Vol. 42, No. 11, August 30, 2024

Accountants use books, supplies and equipment which are taxable to them at the time of purchase.

Accountants also subscribe to and receive tax reporting services which are not subject to tax, the property received in such tax reporting services being incidental to the service received.

Note, however, that books and other publications sold by the tax service companies, which become the permanent property of the accountants, are subject to the tax § 40-23-1(10).

Author:

Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.

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