Ala. Admin. Code r. 810-6-2-.104.02 – Used Vehicles Acquired In Trades, Sales Of | Midpage
Rule 810-6-2-.104.02
Ala. Admin. Code r. 810-6-2-.104.02
Used Vehicles Acquired In Trades, Sales Of
Alabama Department of Revenue
Used automotive vehicles, used truck trailers and semitrailers when taken in trade are subject to sales tax at the automotive rate when resold. §40-23-2(4)
Statutory Authority: Code of Ala. 1975, §40-23-31.