Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES
Section 810-6-2-.02 - Accessories On New Automobiles, Applicable Tax Levy
Universal Citation: AL Admin Code R 810-6-2-.02
Current through Register Vol. 42, No. 11, August 30, 2024
(1) Accessories which are purchased from the dealer after title and possession of the automotive vehicle have passed to the purchaser are taxed at the usual 4% rate.
(2) As a practical application of this rule, the dealer's sales invoice will be accepted as the basis for determining the tax rate applicable unless there is conclusive evidence that the invoice does not reveal the true facts. (Adopted March 9, 1961, amended November 1, 1963, amended September 26, 1966. § 40-23-2(1))
Author:
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
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