Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-8-7 - ALABAMA UNIFORM SEVERANCE TAX
Section 810-8-7-.04 - Sales Subject To The Tax
Universal Citation: AL Admin Code R 810-8-7-.04
Current through Register Vol. 42, No. 11, August 30, 2024
(1) Purchases made by a "person" as defined in Title 40, Section 13 are subject to the tax. A person is any individual or individuals, partnership, limited partnership, corporation, limited liability company, limited liability partnership, business trust, or any other association of persons. The following sales of natural minerals are subject to the tax:
(a) Severed material sold as
tangible personal property unless specifically exempted,
(b) Sales between separate legal entities
regardless of common ownership or other affiliations, and
(c) Product severed and sold as tangible
personal property which is transported on public roads in the State.
Author: Alisa G. Johnson
Statutory Authority: Code of Ala. 1975, 40-2A-7(a)(5), 40-13-55.
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