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-.33 - The Taxation Of Casual Sales Transactions
Universal Citation: AL Admin Code R 810-6-1-.33
Current through Register Vol. 42, No. 11, August 30, 2024
(1) Casual Sale Transactions Subject to Tax.
(a) The casual sale of automotive vehicles,
motorboats, truck trailers, trailers, semitrailers, travel trailers, and
manufactured homes are subject to sales or use taxes pursuant to the provisions
of §
40-23-100,
et seq., Code of Ala. 1975. See Sales and Use Tax Rule
810-6-5-.11.05.
(b) The sale of used property by a person
engaged in the business of selling is subject to sales tax.
(2) Casual Sale Transactions Not Subject to Tax.
(a) The casual or isolated
sale by a person not engaged in the business of selling is not required to be
reported to the department by the provisions of the Sales Tax Law.
(b) Tangible personal property purchased
outside Alabama from a person not engaged in the business of selling is not
subject to use tax when brought into this state for use, storage, or
consumption.
Author: Lee Ann Rouse
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-31, 40-23-83, 40-23-100, et seq. and Administrative Rule 810-6-5-.11 -.05.
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