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-.52 - Direct Mail Advertising, Printer's Liability
Universal Citation: AL Admin Code R 810-6-1-.52
Current through Register Vol. 42, No. 11, August 30, 2024
(1) Alabama sales or use tax is due as follows on sales of printed matter by printers who are required, as part of the sales agreement, to mail the printed matter to address located within Alabama that appear on a list furnished to or provided by the printer:
(a) The printer is located outside Alabama.
The mailing list contains addresses located within Alabama and addresses
located outside Alabama. Use tax is due on the printed matter sent to addresses
within Alabama.
(b) The printer is
located within Alabama. The mailing list contains addresses located within
Alabama and addressess located outside Alabama. Sales tax is due on the printed
matter sent to addresses within Alabama. Sales tax is not due of the printed
matter addressed to locations outside Alabama since these sales qualify for
exemption as sales in interstate commerce.
(2) The postage paid by the printer to the U.S.Postal Service would not be included in the measure of tax if billed by the printer to the customer as a separate charge and paid by the customer.
Author: Ginger Buchanan
Statutory Authority: Code of Ala. 1975, § 40-23-31.
Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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