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-.64 - Federal Excise Taxes, Manufacturers
Universal Citation: AL Admin Code R 810-6-1-.64
Current through Register Vol. 42, No. 11, August 30, 2024
(1) A manufacturer's federal excise tax may not be excluded from the measure of sales or use tax.
(2) Manufacturer's federal excise taxes become another overhead business expense to the retailer which he can take into consideration, together with other business expenses, in determining his selling price.
Author: Dan DeVaughn
Statutory Authority: Code of Ala. 1975, §§ 40-23-1(a)(6), 40-23-31, 40-23-83.
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