1. (1) Effective April 1, 1983, the federal government levied a 12 percent retail excise tax on retail sales of certain trucks and trailers (26 USC Sec. 4051). This tax is a tax which the retailer is required to collect from his customer and remit to the federal government and is measured by the value of the articles sold at retail.
2. (2) A retailer who collects this tax from his customer and remits same directly to the federal government may exclude the federal excise tax from the measure of sales or use tax provided he bills the federal excise tax to his customer as a separate item. (Adopted October 3, 1987) (Sections 40-23-1(a)(6)) and 40-23-1(a)(8))(AGO Evans, July 31, 1992).

Author: Dan DeVaughn

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

History: Rule originally adopted as Rule H5-011; readopted under APA October 1, 1982; amendment adopted October 8, 1985. Repealed: Filed April 15, 1993.