Ala. Admin. Code r. 810-6-3-.48 - Repairs To Equipment, When Not Subject To Tax

Materials which pass to the repairman's customer, and which do not lose their identity, such as auto repair parts, radio tubes, and condensers, are sold at retail by the repairman. He must report and pay sales tax on such sales provided delivery is made to the customer in Alabama. If the repairman delivers the repaired equipment to the customer or the equipment is delivered by common carrier to a point outside the State of Alabama, the sale is in interstate commerce not subject to Alabama sales tax. See Rule 810-6-1-.142.

Author: Dan DeVaughn


Ala. Admin. Code r. 810-6-3-.48
Filed September 28, 1982.

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

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