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-.129 - Premiums And Gifts
Universal Citation: AL Admin Code R 810-6-1-.129
Current through Register Vol. 42, No. 11, August 30, 2024
A sale of tangible personal property is taxable when made to a person who will use the property as a prize or a premium or will give the property away as a gift. § 40-23-1(10).
Author:
Statutory Authority: Code of Ala. 1975, § 40-23-31.
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