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-.07 - Barbers And Beauticians
Universal Citation: AL Admin Code R 810-6-2-.07
Current through Register Vol. 42, No. 11, August 30, 2024
(1) Barber and beauty shop operators primarily render personal services. They are the purchasers for use or consumption of such tangible personal property as is used or consumed incidentally in the rendering of such personal service.
(2) Barber and beauty shops are not, however, relieved from collecting and reporting tax on sales of tangible personal property for use or consumption, such as, package cosmetics, hair tonics, lotions and like articles when sold apart from the rendering of personal services. § 40-23-2(1)
Author:
Statutory Authority: Code of Ala. 1975, § 40-23-31.
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