Ala. Admin. Code r. 810-6-3-.13 - Defense Plant Corporation
(1) The Defense Plant Corporation is an
instrumentality of the United States. Sales to this corporation or its agents
acting for it are not subject to the sales tax.
(2) The purchase order of the agents of this
corporation, when making purchases for the use and benefit of the corporation,
must plainly state that the purchases are being made by the agent "acting for
and on behalf of the corporation."
Author: Dan DeVaughn
Notes
Statutory Authority: Code of Ala. 1975 , ยงยง 40-23-4(14), 40-23-31, 40-23-83.
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