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-.107 - Movie Theaters

Universal Citation: AL Admin Code R 810-6-1-.107

Current through Register Vol. 42, No. 11, August 30, 2024

(1) Movie theater operators owe sales or use tax on all of the equipment, furniture, fixtures and supplies used by them in operating their businesses. Movie film and advertising materials, including trailers and posters, are subject to tax to be measured by the purchase price when this property is bought outright and not rented. (§§ 40-23-2(1), 40-23-61(a), Code of Ala. 1975).

(2) The lessor of film or films, is not required to report and pay rental tax on the gross receipts derived from the leasing or rental of the film or films, when the lessee charges admission for viewing the film or films. (§§ 40-23-2(2), 40-12-223(1), Code of Ala. 1975).

Author: Dan DeVaughn

Statutory Authority: Code of Ala. 1975, §§ 40-23-1(1), 40-23-2(2), 40-23-31, 40-23-61(a), 40-23-83.

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