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-.12.06 - Compressors, Tar Buckets, Portable Signs

Compressors, tar buckets, and portable signs mounted on wheels are not considered trailers. A trailer is defined as a vehicle without motive power designed to carry persons or property wholly on its own structure and to be drawn by a motor vehicle. Since portable compressors, portable tar buckets, and portable signs are not designed for ordinary highway hauling purposes, they are subject to tax at the rate of 4 percent. (Alabama Dept. of Revenue, Horace Hitt, Chief, Sales and Use Tax Division; adopted December 5, 1984; effective date January 10, 1985)

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Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.