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-.185 - Venetian Blinds
Universal Citation: AL Admin Code R 810-6-1-.185
Current through Register Vol. 42, No. 11, August 30, 2024
Venetian blinds and similar window furnishings are subject to tax on the full sales price.
This type of property remains personal property even though it is attached to a building. Where venetian blinds are sold at installed price, tax is to be measured by the total invoiced amount. Also see Regulation 810-6-1-.84 entitled Labor Service and Regulation 810-6-1-.81 entitled Installation Charges. § 40-23-1(10).
Author:
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
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