Ala. Admin. Code r. 810-6-1-.113
Current through Register Vol. 42, No. 10, July 31, 2024
Outside signs furnished by a manufacturer to his customers, when such signs are furnished without cost to the customers, are subject to the sales or use tax when purchased by the manufacturer. These signs are not purchased to be resold, nor are they purchased as a component of the property manufactured for sale by the manufacturers. § 40-23-1(9).
Author:
Ala. Admin. Code r. 810-6-1-.113
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.