Rule 810-6-2-.56.01

Ala. Admin. Code r. 810-6-2-.56.01

Used Equipment

Effective Nov 3, 1998Amended: Filed September 29, 1998; effective November 3, 1998.Alabama Department of Revenue

Used equipment is subject to the sales and use taxes on the same basis that new equipment is subject to tax. (Section 40-23-2(3)

Author: Patricia Estes

Statutory Authority: Code of Ala. 1975, §§40-23-31, 40-23-83.

History: Amended: Filed September 29, 1998; effective November 3, 1998.