Ala. Admin. Code r. 810-6-2-.07 - Barbers And Beauticians
(1)
Barber and beauty shop operators primarily render personal services. They are
the purchasers for use or consumption of such tangible personal property as is
used or consumed incidentally in the rendering of such personal
service.
(2) Barber and beauty
shops are not, however, relieved from collecting and reporting tax on sales of
tangible personal property for use or consumption, such as, package cosmetics,
hair tonics, lotions and like articles when sold apart from the rendering of
personal services. §
40-23-2(1)
Author:
Notes
Statutory Authority: Code of Ala. 1975, § 40-23-31.
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