1. (1) A manufacturer's federal excise tax may not be excluded from the measure of sales or use tax.
2. (2) Manufacturer's federal excise taxes become another overhead business expense to the retailer which he can take into consideration, together with other business expenses, in determining his selling price.

Author: Dan DeVaughn

Statutory Authority: Code of Ala. 1975, §§40-23-1(a)(6), 40-23-31, 40-23-83.

History: Readopted through APA effective October 1, 1982. Amended October 3, 1987. Amended: Filed August 28, 1987; January 15, 1993; April 15, 1993.