Any sale of property to motor freight lines is subject to the sales tax where the property is delivered in Alabama by a seller doing business in Alabama. This is true even though the purchase order may have been given out of state to an out-of-state branch of the seller and even though payment is made out of state.

Author: Christy Vandevender

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

Editor’s Note: New Rule 810-6-3-.39 was previous rule .39.02 per certification published November 30, 2022; effective January 14, 2023.

History: Filed September 28, 1982. New Rule: Published November 30, 2022; effective January 14, 2023.