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-.104 - Used Automotive Vehicles
Universal Citation: AL Admin Code R 810-6-2-.104
Current through Register Vol. 42, No. 11, August 30, 2024
A used automotive vehicle is one which has been put to the use for which it was intended. All sales of used automotive vehicles are taxed at the automotive rate regardless of how acquired. The sales tax applies on sales of used automotive vehicles in the same way it applies on new automotive vehicles. § 40-23-2(4)
Author:
Statutory Authority: Code of Ala. 1975, § 40-23-31.
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