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-.06 - Taxability Of Automotive Vehicle PaintingServices And Supplies
Universal Citation: AL Admin Code R 810-6-1-.06
Current through Register Vol. 42, No. 11, August 30, 2024
(1) The painting of an automotive vehicle is a service by the painter that is not taxable.
(2) The paint and other supplies used or consumed by the painter are taxable at the time of purchase.
Refer to Rule 810-6-1-.116 entitled Parts and Materials Used to Repair or Recondition Dealers' Automotive Vehicle regarding painting of automotive vehicles of dealers, that are part of dealers' stock in trade for sale.
Author: Michele Mayberry
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-31, 40-23-83; Rule 810-6-1-.116.
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