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-.77.01 - Ice, Sales Of

Universal Citation: AL Admin Code R 810-6-1-.77.01

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

(1) Sales of ice to purchasers who have a sales tax license number are sales at wholesale not subject to sales or use tax, provided the purchaser is buying the ice of resale. (Sections 40-23-1(a)(9) a and 40-23-60(4) a).

(2) Sales of ice to purchasers for use as an ingredient of iced drinks manufactured or compounded for sale are sales at wholesale not subject to sales or use tax. (Section 40-23-1(a)(9) b and 40-23-60(4) b).

(3) Sales of ice to transportation companies or others for use in icing railroad cars or refrigeration trucks are subject to sales or use tax. (Section 40-23-1(a)(10) and 40-23-60(5)).

Author: Dan DeVaughn

Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-1(a) (9a, 40-23-1(a)(9) b, 40-23-1(a)10), 40-23-31, 40-23-60(4) a, 40-23-60(4) b, 40-23-60(5), 40-23-83.

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