Ala. Admin. Code r. 810-6-3-.39 - Motor Freight Lines, Sales To

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Any sale of property to motor freight lines is subject to the sales tax where the property is delivered in Alabama by a seller doing business in Alabama. This is true even though the purchase order may have been given out of state to an out-of-state branch of the seller and even though payment is made out of state.

Notes

Ala. Admin. Code r. 810-6-3-.39

Adopted by Alabama Administrative Monthly Volume XLI, Issue No. 02, November 30, 2022, eff. 1/14/2023.

Author: Christy Vandevender

Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.

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