Ala. Admin. Code r. 810-6-1-.180
Current through Register Vol. 43, No. 3, December 31, 2024
The term "semitrailers" in the Sales and Use Tax Laws shall include semitrailers designed and intended for use in connection with trucks and highway tractors ordinarily used for highway hauling; also luggage, boat, utility, camper, and travel semitrailers designed primarily to be drawn by passenger automobiles. A semitrailer may be pulled by any type automotive vehicle and be taxed at the automotive rate of 2%. A trailer must be pulled by a truck or truck tractor to be taxed at the automotive rate.
Author: Dan DeVaughn
Ala. Admin. Code r. 810-6-1-.180
Statutory Authority:Code of Ala. 1975, §§ 40-23-2(4), 40-23-31.