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-.109 - Name Plates
Universal Citation: AL Admin Code R 810-6-1-.109
Current through Register Vol. 43, No. 02, November 27, 2024
Name plates attached by the manufacturer to the manufacturer's products for identification purposes are purchased at wholesale as a component part of the property manufactured for sale. § 40-23-1(9c).
Author: Ginger Buchanan
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-31, 40-23-83.
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