Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES
Section 810-6-5-.19 - Seller To Give Receipt For Tax Collected
Universal Citation: AL Admin Code R 810-6-5-.19
Current through Register Vol. 42, No. 11, August 30, 2024
(1) Each retailer required or authorized to collect use tax from purchasers must give a receipt to each purchaser for the amount of tax collected. The receipt need not be in any particular form, but must show the following: the purchaser.
(a)
The name and place of business of the retailer.
(b) The name and address of the
purchaser.
(c) A description
identifying the property sold to the purchaser.
(d) The date on which the property was
sold.
(e) The sale price of the
property.
(f) The amount of tax
collected by the retailer from
(g)
The serial number of the seller's certificate of authority to collect use tax
or the number of the license issued to him under the provisions of the Sales
Tax Law.
(2) A sales invoice containing the data required above, together with evidence of payment of such sales invoice, will constitute a receipt.
(3) Purchasers will be liable for payment of the tax to the Department unless they obtain and retain for inspection receipts as herein provided. § 40-23-61(d)
Author:
Statutory Authority: Code of Ala. 1975, § 40-23-83.
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