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-.113 - Outside Signs, Furnished

Universal Citation: AL Admin Code R 810-6-1-.113
Current through Register Vol. 42, No. 11, August 30, 2024

Outside signs furnished by a manufacturer to his customers, when such signs are furnished without cost to the customers, are subject to the sales or use tax when purchased by the manufacturer. These signs are not purchased to be resold, nor are they purchased as a component of the property manufactured for sale by the manufacturers. § 40-23-1(9).

Author:

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

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