Ala. Admin. Code r. 810-6-1-.33
Taxation Of Casual Sales Transactions
Effective Jan 14, 2022Filed January 19, 1988. Amended: Filed September 27, 1993; effective November 1, 1993. Amended: Filed August 30, 1994; effective October 4, 1994. Repealed New Rule: Published November 30, 2021; effective January 14, 2022.Alabama Department of Revenue
(1) Casual Sale Transactions Subject to Tax.
- (a) The casual sale of automotive vehicles, motorboats, truck trailers, trailers, semitrailers, travel trailers, and manufactured homes are subject to sales or use taxes pursuant to the provisions of §40-23-100, et seq., Code of Ala. 1975. See Sales and Use Tax Rule 810-6-5-.11.05.
- (b) The sale of used property by a person engaged in the business of selling is subject to sales tax.
(2) Casual Sale Transactions Not Subject to Tax.
- (a) The casual or isolated sale by a person not engaged in the business of selling is not required to be reported to the department by the provisions of the Sales Tax Law.
- (b) Tangible personal property purchased outside Alabama from a person not engaged in the business of selling is not subject to use tax when brought into this state for use, storage, or consumption.
Author: Lee Ann Rouse
Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-23-31, 40-23-83, 40-23-100, et seq. and Administrative Rule 810-6-5-.11-.05.
History: Filed January 19, 1988. Amended: Filed September 27, 1993; effective November 1, 1993. Amended: Filed August 30, 1994; effective October 4, 1994. Repealed New Rule: Published November 30, 2021; effective January 14, 2022.