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-.174 - Tobacco Tax
Universal Citation: AL Admin Code R 810-6-1-.174
Current through Register Vol. 42, No. 11, August 30, 2024
Whether billed separately to purchaser or included in a lump sum selling price; state, county, and municipal tobacco excise taxes may not be excluded from the measure of sales or use tax. (§§ 40-23-1(a)(6), 40-23-1(a)(8).
Author: Dan DeVaughn.
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
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