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-.47 - Coupons, Receipts From Redemption
Universal Citation: AL Admin Code R 810-6-1-.47
Current through Register Vol. 43, No. 02, November 27, 2024
A retail dealer's total receipts in cash, goods, or by credit from the redemption of coupons issued by manufacturers or distributors are to be included in the measure of tax to be paid where the coupons are accepted by him in exchange for, or as part payment for tangible personal property. § 40-23-1(6).
Author:
Statutory Authority: Code of Ala. 1975, § 40-23-31.
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