Ala. Admin. Code r. 810-6-3-.73 - Warranty Parts - Manufacturer's Warranty
When dealers or distributors use parts taken from stocks owned by them in making repairs without charge for such parts to the owner of the property repaired pursuant to warranty agreements entered into by manufacturers, such use does not constitute taxable sales to the manufacturers, distributors, or to the dealers.
Author: Dan DeVaughn
Notes
Statutory Authority: Code of Ala. 1975, ยงยง 40-23-31, 40-23-83.
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