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-.79.03 - Industrial Uniforms, Sales Or Replacement Of
Universal Citation: AL Admin Code R 810-6-1-.79.03
Current through Register Vol. 42, No. 11, August 30, 2024
When a lessee is required under a contract lessor to reimburse the lessor for the depreciated value of any item lost or not returned by the lessee, the transaction is not a retail sale; therefore, no sales tax is due. (See State of Alabama v. Industrial Uniform Services Inc.)
Author:
Statutory Authority: Code of Ala. 1975, § 40-23-31.
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