Ala. Admin. Code r. 810-6-3-.36.01 - Liquefied Petroleum Gas, Exempt From Sales Tax
The sale of liquefied petroleum gas sold for use as motor fuel is exempt from sales tax provided the purchaser has secured the required permit which is issued by the Liquefied Petroleum Gas Board and displays the decal issued by the Board on the vehicle.
Author: Dan DeVaughn
Statutory Authority: Code of Ala. 1975, §§ 40-23-4(1), 40-23-31.
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