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-.65 - Federal Excise Taxes, Retailers

Universal Citation: AL Admin Code R 810-6-1-.65

Current through Register Vol. 42, No. 11, August 30, 2024

(1) A federal excise tax which a retailer must collect from his customer as a tax and remit directly to the federal government may be excluded from the measure of sales or use tax only if it is measured by the value of the articles sold at retail and it is billed to the customer as a separate item. AGO Evans, July 31, 1992.

(2) If the retailer bills his customer a lump sum price, including the retail federal excise tax, the sales or use tax applies to the total selling price. (Readopted through APA effective October 1, 1982. Amended October 3, 1987.) §§ 40-23-1(a)(6) and 40-23-1(a)(8).

Author: Dan DeVaughn.

Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.