Ala. Admin. Code r. 810-6-1-.118

Current through Register Vol. 43, No. 02, November 27, 2024

Section 810-6-1-.118 - Peddlers, Truckers

(1) Peddlers and/or truckers making retail sales of tangible personal property must apply for and obtain a sales tax license. Further, such peddlers and truckers must collect sales tax from their customers on their retail sales of tangible personal property and remit same to the Department of Revenue. § 40-23-6.

(2) Peddlers and truckers are to be licensed under the sales tax law only when they have an established place of business or when they have a well established and continuous business confined to a certain area or route. Peddlers and truckers having no fixed place of business may, as a condition precedent to obtaining a sales tax license under the sales tax law, be required to furnish the bond provided for in Code of Ala. 1975, § 40-23-24, as amended. § 40-23-24.

(3) Sales to a trucker purchasing lumber for resale from a lumber manufacturer, when said trucker does not have a sales tax license, are sales at retail subject to tax unless the trucker has registered with the Department of Revenue and has received a certificate of such registration pursuant to Code of Ala. 1975, § 40-23-1(c). (Readopted through APA effective October 1, 1982)

Author: Dan DeVaughn

Ala. Admin. Code r. 810-6-1-.118

Filed March 20, 1992; August 20, 1992.

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