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-.12.01 - Courtesy Deliveries Of Automotive Vehicles By Alabama Dealers For Out-Of-State Dealers
Current through Register Vol. 42, No. 11, August 30, 2024
(1) A courtesy delivery for an out-of-state automotive vehicle dealer occurs when:
(2) The out-of-state dealer for whom a courtesy delivery is made by an Alabama dealer is the seller of the automotive vehicle.
(3) An Alabama dealer who makes a courtesy delivery of an automotive vehicle in Alabama for an out-of-state dealer is not the seller of the vehicle and is not liable for Alabama Sales Tax on the transaction. Such courtesy deliveries should not be included in the measure of sales tax reported by the Alabama dealer.
(4) The out-of-state dealer making a courtesy delivery is not liable to collect and remit Sellers Use Tax on sales of automotive vehicles required to be registered or licensed with the local licensing official of any county in Alabama. Instead, the purchaser of the automotive vehicle must remit the tax levied in § 40-23-102, Code of Ala. 1975, to the local licensing official in accordance with § 40-23-104, Code of Ala. 1975.
Author: Dan DeVaughn
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-31, 40-23-83, 40-23-102, 40-23-104.
