Ala. Admin. Code r. 810-6-1-.06
(2) The paint and other supplies used or consumed by the painter are taxable at the time of purchase.
Refer to Rule 810-6-1-.116 entitled Parts and Materials Used to Repair or Recondition Dealers' Automotive Vehicle regarding painting of automotive vehicles of dealers, that are part of dealers' stock in trade for sale.
Author: Michele Mayberry
Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-23-31, 40-23-83; Rule 810-6-1-.116.
History: Adopted March 9, 1961. Amended: November 1, 1963. Amended: Published November 29, 2019; effective January 13, 2020.