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-.179 - Transportation Costs, Sellers
Universal Citation: AL Admin Code R 810-6-1-.179
Current through Register Vol. 42, No. 11, August 30, 2024
In no event may a seller deduct costs of bringing property to his place of business or cost of delivering property from factory to his customer when such factory to customer transportation is paid by the seller either to a transportation company, the manufacturer, or by way of credit to this customer for transportation costs paid by the customer and deducted from seller's invoice. § 40-23-1(6).
Author:
Statutory Authority: Code of Ala. 1975, § 40-23-31.
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