Ala. Admin. Code r. 810-6-2-.02 - Accessories On New Automobiles, Applicable Tax Levy
(1) Accessories which are purchased from the
dealer after title and possession of the automotive vehicle have passed to the
purchaser are taxed at the usual 4% rate.
(2) As a practical application of this rule,
the dealer's sales invoice will be accepted as the basis for determining the
tax rate applicable unless there is conclusive evidence that the invoice does
not reveal the true facts. (Adopted March 9, 1961, amended November 1, 1963,
amended September 26, 1966. §
40-23-2(1))
Author:
Notes
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
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