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-.104.02 - Used Vehicles Acquired In Trades, Sales Of
Universal Citation: AL Admin Code R 810-6-2-.104.02
Current through Register Vol. 43, No. 02, November 27, 2024
Used automotive vehicles, used truck trailers and semitrailers when taken in trade are subject to sales tax at the automotive rate when resold. § 40-23-2(4)
Author:
Statutory Authority: Code of Ala. 1975, § 40-23-31.
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