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-.36.01 - Sales Of Prepaid Wireless Service
Current through Register Vol. 43, No. 02, November 27, 2024
(1) The sale of prepaid wireless service constitutes the sale of tangible personal property subject to sales or use tax.
(2) Definitions.
(3) Transactions Subject to Sales or Use Tax.
(4) Transactions Exempt from Sales Tax or Use Tax. For transactions that occurred prior to July 1, 2014, for which the consumer did not receive from the retailer either an authorization number or a physical card, neither the Department nor local tax officials may seek payment for sales tax not collected. This provision does not apply to audits that began or assessments that were entered prior to July 1, 2014. With regard to such transactions in which sales tax was collected and remitted, neither the taxpayer nor the entity remitting sales tax shall have the right to seek a refund of such tax.
Authors: Ginger Buchanan. Lee Ann Rouse
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-1(13), 40-23-1(14)40 -23-31, 40-23-60(14).