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Alabama Administrative Code

Chapter 810-6-4

Sales Tax Due Monthly; Filing of Reports; Records Required; Refunds; Interest; Hearings On Assessments; Examinations of Returns; Inter Alia

Alabama Department of Revenue

810-6-4-.01Accounts Charged Off (Bad Debts) And Repossessions 810-6-4-.02RepealedRepealed 810-6-4-.02.05RepealedRepealed 810-6-4-.03Discounts Allowed On Payments Of Sales Tax Made Before Delinquency 810-6-4-.04Extension Of Time For Filing Return 810-6-4-.05RepealedRepealed 810-6-4-.06Failure Of Seller To Collect Tax 810-6-4-.07Farm Machines, Machinery, Equipment, And Vessels 810-6-4-.07.055 Federal Excise Tax On Certain Trucks And Trailers, Retailers 810-6-4-.08RepealedRepealed 810-6-4-.09RepealedRepealed 810-6-4-.10Keeping Records Of Sales For Resale (Formerly Regulation L)810-6-4-.11Leased Departments, Filing Tax Returns For 810-6-4-.12ReservedRepealed 810-6-4-.13RepealedRepealed 810-6-4-.14Sales And Use Tax Direct Pay Permit 810-6-4-.15Permit To Pay Sales And Use Taxes On Motor Fuels Direct To The Department Of Revenue 810-6-4-.16RepealedRepealed 810-6-4-.17.01RepealedRepealed 810-6-4-.17.05Processing, Definition 810-6-4-.18RepealedRepealed 810-6-4-.19State Sales Tax Returns Required From All Retailers 810-6-4-.20Seller Must Collect And Pay Tax Due 810-6-4-.21Reporting And Paying Sales Or Sellers Use Tax On Collections Of Accounts Receivable On the Seller’s Books At The Time Of A Rate Increase 810-6-4-.21.01Determining The Applicable Law Levy Or Tax Rate When An Existing Sales Or Use Tax Levy Is Replaced Or Amended 810-6-4-.21.02Local Government Rate Notification Requirements for Sales, Use, Rental, and Lodgings Tax 810-6-4-.21.03County and Municipal Sales and Use Tax Exemptions 810-6-4-.22Abatement Of The Sales And Use Tax Liability On Private Use Industrial Development Property 810-6-4-.22.01Unabated State Construction Related Transaction Tax 810-6-4-.23Application For The Abatement Of The Sales And Use Tax Liability Of The Private User Of Private Use Property To Which A Public Authority, County, Or Municipal Government Has Title Or A Possessory Right 810-6-4-.24Copy Of Abatement Agreement To Be Filed With The Revenue Department And The Procedures Governing The Use Of Direct Pay Permits Or Exemption Certificates By Private Users And Contractors 810-6-4-.24.01Sales And Use Tax Certificate Of Exemption For An Industrial Or Research Enterprise Project (Form STE-2) - Responsibilities Of The Certificate Holder - Burden Of Proof - Liability For Taxes Later Determined To Be Due 810-6-4-.25Taxability Of The Private User Of Private Use Property To Which A Public Authority, County, Or Municipal Government Has Title Or A Possessory Right 810-6-4-AAAppendix A 810-6-4-ABAppendix B 810-6-4-ACAppendix C 810-6-4-ADAppendix D