Ala. Admin. Code r. 810-6-1-.189
Current through Register Vol. 43, No. 02, November 27, 2024
The balancing of wheels of automobiles is a service by the balancer. Receipts from such wheel balancing are not taxable. The weights used by a balancer are consumed by him and are taxable when sold to him. (Adopted November 1, 1963.)
Author:
Ala. Admin. Code r. 810-6-1-.189
Statutory Authority:Code of Ala. 1975, § 40-23-31.