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-.56.01 - Used Equipment
Universal Citation: AL Admin Code R 810-6-2-.56.01
Current through Register Vol. 42, No. 11, August 30, 2024
Used equipment is subject to the sales and use taxes on the same basis that new equipment is subject to tax. (Section 40-23-2(3)
Author: Patricia Estes
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
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