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Gross Proceeds of Sales; Gross Receipts; Wholesale Sales; Sales at Wholesale; Retail Sales, Sales at Retail; Automotive Vehicles | Midpage
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Alabama Administrative Code
810
Chapter 810-6-1
Gross Proceeds of Sales; Gross Receipts; Wholesale Sales; Sales at Wholesale; Retail Sales, Sales at Retail; Automotive Vehicles
Alabama Department of Revenue
810-6-1-.01
Accountants
810-6-1-.02
Advertising Agencies
810-6-1-.03
Air Bag Materials Used By Tire Manufacturers
810-6-1-.04
Radio And Television Antennas And Television Satellite Dishes
810-6-1-.05
Taxability Of Property Sold By Auctioneer
810-6-1-.06
Taxability Of Automotive Vehicle Painting Services And Supplies
810-6-1-.07
Sales Of Automotive Vehicle Parts By Automotive Vehicle Repairman, Repair Shops And Garages
810-6-1-.08.01
Automobile Supply Jobbers, Sales By
810-6-1-.09
Reporting And Notice Requirements For Facilitators Of The Lease Or Rental Of Automobile Vehicles
810-6-1-.10
Services Rendered By Upholsterer
810-6-1-.12
Automotive Vehicles
810-6-1-.12.01
Courtesy Deliveries Of Automotive Vehicles By Alabama Dealers For Out-Of-State Dealers
810-6-1-.13
Awnings
810-6-1-.22
The Measure Of Sales And Use Tax On The Barter, Exchange, Or Trade-In Of Tangible Personal Property
810-6-1-.23
Beer Tax
810-6-1-.24
Bingo Parlor
810-6-1-.27
Building Materials
810-6-1-.29
Building Materials Manufactured By Contractors
810-6-1-.30
Carpeting And Other Floor Coverings
810-6-1-.31
Carrying Charges, Finance Charges
810-6-1-.32
Casings Sold To Meat Processors
810-6-1-.33
Taxation Of Casual Sales Transactions
810-6-1-.33.01
Application Of Casual Sales Tax And Use Tax To Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, And Manufactured Homes Purchased From The U.S. Government, The State Of Alabama, Or Counties Or Incorporated Municipalities Of The State Of Alabama
810-6-1-.33.02
State Casual Sales And Use Tax Returns.
810-6-1-.34
Caterers.
810-6-1-.35
Chemicals Used In Treating Crude Oil
810-6-1-.36
Commercial Fish Feed
810-6-1-.37
Computer Hardware And Software
810-6-1-.38
Consigned Property
810-6-1-.45
Contractors Furnishing And Erecting Building Materials Under Contract With The United States
810-6-1-.46
Contractor's Liability
810-6-1-.46.01
Bleacher Systems, Lockers, Backstops, And Other Fixtures Installed In Gymnasiums
810-6-1-.47
Coupons, Receipts From Redemption
810-6-1-.50
Dentists, Dental Laboratories, And Dental Supply Houses
810-6-1-.51
Deposit On Bottles
810-6-1-.52
Direct Mail Advertising, Printer's Liability
810-6-1-.53
Cash Discounts
810-6-1-.54
Discounts Based On Volume Sales
810-6-1-.55
Doctors, Medical
810-6-1-.56
Dual Business
810-6-1-.58
Electrical Supplies And Equipment Sold To Contractors And Manufacturers
810-6-1-.59
Welding Rods And Fluxes
810-6-1-.60
Opticians, Optometrists, And Ophthalmologists
810-6-1-.61
Engravers, Sales Of Materials Are At Wholesale, Tax Free, When Such Materials Become A Component Of The Engraving
810-6-1-.63
Federal Admission Taxes
810-6-1-.64
Federal Excise Taxes, Manufacturers
810-6-1-.65
Federal Excise Taxes, Retailers
810-6-1-.66
Fencing
810-6-1-.67
Florists, Telegraphic Orders
810-6-1-.69
Containers, Components Of Containers, Labels, Pallets, And Shipping Supplies
810-6-1-.72
Gases: Acetylene, Oxygen, Hydrogen
810-6-1-.73
Gases: Propane And Butane
810-6-1-.75
Gratuities And Tips
810-6-1-.76
Hospitals, Infirmaries, Sanitariums, And Like Institutions - Private
810-6-1-.77.01
Ice, Sales Of
810-6-1-.79.03
Industrial Uniforms, Sales Or Replacement Of
810-6-1-.80
Ingredient Or Component Of Product Manufactured Or Compounded For Sale
810-6-1-.80.01
Oils Used In Aluminum Rolling Process
810-6-1-.80.02
Materials Purchases By Manufacturers And Compounders For Use As Rust Preventatives Or Protective Coatings
810-6-1-.81
Installation Charges
810-6-1-.81.01
Interior Decorators And Interior Designers
810-6-1-.84
Labor Or Service Charges
810-6-1-.85
Laundries, Dry-Cleaning Establishments
810-6-1-.88
Lawyers
810-6-1-.89
Lease Sales-Retention Of Title
810-6-1-.89.02
Licensed Dealers, Sales To
810-6-1-.90
Machine Shops
810-6-1-.91
Made-To-Order And Custom Sales
810-6-1-.93
Materials From Which Patterns Are Manufactured
810-6-1-.94
Materials Used In Plating
810-6-1-.95
Materials Used In Repairing
810-6-1-.97
Materials Used On Road And Bridge Projects
810-6-1-.98
Mattress Renovation
810-6-1-.99
Meals Served By Boarding Houses
810-6-1-.100
Meals, Snacks, Drinks, And Beverages Served In Alabama By Railroads, Airlines, And Other Transportation Companies
810-6-1-.101
Meals Served To School Children In The School Buildings
810-6-1-.102
Meals Sold To The Public
810-6-1-.104
Microfilming Of Records
810-6-1-.105
Modular Buildings
810-6-1-.106
Monuments, Memorial Stones, Grave Markers, And Other Decorative Or Commemorative Objects
810-6-1-.107
Movie Theaters
810-6-1-.109
Name Plates
810-6-1-.110
Newspapers
810-6-1-.110.01
Newspapers, Sales Of
810-6-1-.111
Occasional Sale
810-6-1-.112
Signs
810-6-1-.113
Outside Signs, Furnished
810-6-1-.114
Painters
810-6-1-.116
Parts And Materials Used To Repair Or Recondition Dealers' Automotive Vehicles
810-6-1-.117
Pawnbrokers
810-6-1-.118
Peddlers, Truckers
810-6-1-.119
Photographs, Photostats, Blueprints, Etc.
810-6-1-.123
Pig And Scrap Iron
810-6-1-.124
Pipe Fittings
810-6-1-.125
Place Of Amusement
810-6-1-.125.01
Amusement Tax Due On Fees Collected By Golf Courses Open To The Public
810-6-1-.126
Pole Line Construction
810-6-1-.128
Postal Uniforms
810-6-1-.129
Premiums And Gifts
810-6-1-.130
Printers
810-6-1-.131
Withdrawals Of Products Manufactured, Compounded, Or Processed For Sale
810-6-1-.132
Proofs, Wholesale, Tax Free
810-6-1-.133
Pump Installed For A County Or Municipality By A Contractor
810-6-1-.134
Pumps
810-6-1-.137
Raw Materials And Supplies Purchased By Manufacturers And Compounders
810-6-1-.138
Rebuilding Of Tracks, Idlers, And Rollers
810-6-1-.140
Recordings Purchased For Use With Musical Devices
810-6-1-.141
Repairs, Outside Or Sublet
810-6-1-.142
Repairs To Equipment
810-6-1-.143
Repairs To Real Property
810-6-1-.144
Repairs To Tires And Tubes
810-6-1-.144.03
Resale, Sales For
810-6-1-.145
Meals Furnished To Employees By Restaurants
810-6-1-.147
Returned Merchandise
810-6-1-.148
Rural Electrification Authority (REA)
810-6-1-.150
Sale
810-6-1-.150.05
Sand, Gravel, And Other Building Materials, Sales Of
810-6-1-.166
Shoe Repairs
810-6-1-.167
Structural Steel
810-6-1-.168
Table Wine Tax
810-6-1-.170
Theatrical Productions, Symphonies, Etc.
810-6-1-.172
Taxability Of Cross Ties And Timbers
810-6-1-.173
Tin Shops
810-6-1-.174
Tobacco Tax
810-6-1-.175
Top Soil, Fill Dirt, Sand And Gravel
810-6-1-.176
Trade Stamps And Trade Coupons
810-6-1-.177
Trading Stamps
810-6-1-.178
Transportation Charges
810-6-1-.179
Transportation Costs, Sellers
810-6-1-.180
Truck Trailers And SemiTrailers
810-6-1-.181
Undertakers And Morticians
810-6-1-.183.02
Sales Of Tangible Personal Property Through Vending Machines
810-6-1-.184
Seller Sells Tax Free At The Seller’s Risk
810-6-1-.185
Venetian Blinds
810-6-1-.186
Veterinarians
810-6-1-.186.03
Warehousemen, Sales Made By
810-6-1-.186.04
Warehousemen, Sales To
810-6-1-.186.05
Warranty, Extended Or Service Contract
810-6-1-.187
Warranty Contracts - Replacements Of Articles
810-6-1-.188
Watch And Jewelry Repair Shops
810-6-1-.189
Wheel Weights
810-6-1-.190
Whiskey Tax
810-6-1-.194
Wrapping Paper
810-6-1-.195
X-Ray Machines, Heart Catheterization Machines, Computerized Tomography Machines And Consumable Supplies Used Therein
810-6-1-.196
Withdrawals From Inventory
810-6-1-.197
Sales Taxes Paid By Certain Camps
810-6-1-A
Appendix A