Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES

  1. § 810-6-1-.01 - Accountants
  2. § 810-6-1-.02 - Advertising Agencies
  3. § 810-6-1-.03 - Air Bag Materials Used by Tire Manufacturers
  4. § 810-6-1-.04 - Radio And Television Antennas And Television Satellite Dishes
  5. § 810-6-1-.05 - Taxability Of Property Sold By Auctioneers
  6. § 810-6-1-.06 - Taxability Of Automotive Vehicle PaintingServices And Supplies
  7. § 810-6-1-.07 - Sales Of Automotive Vehicle Parts By AutomotiveVehicle Repairman, Repair Shops And Garages
  8. § 810-6-1-.08 - Automobile Repair Shops. (REPEALED)
  9. § 810-6-1-.08.01 - Automotive Supply Jobbers, Sales by
  10. § 810-6-1-.09 - Reporting And Notice Requirements For Facilitators Of The Lease Or Rental Of Automobile Vehicles
  11. § 810-6-1-.10 - Services Rendered By Upholsterers
  12. § 810-6-1-.11 - Automotive Supply Jobbers, The Sales Tax License Number, And Sales Made Which Are Classified As Exempt Provided The Jobber Is Engaged In The Business Of Reselling Automotive Parts And Accessories
  13. § 810-6-1-.12 - Automotive Vehicles
  14. § 810-6-1-.12.01 - Courtesy Deliveries Of Automotive Vehicles By Alabama Dealers For Out-Of-State Dealers
  15. § 810-6-1-.13 - Awnings
  16. § 810-6-1-.14 - Awnings, Metal (Repealed)
  17. § 810-6-1-.15 - Bagging And Ties
  18. § 810-6-1-.16 - Bags, Cotton (Returnable Containers)
  19. § 810-6-1-.17 - Bags Sold To Nurserymen
  20. § 810-6-1-.18 - Bags Used As Furnished Containers For Agricultural Products
  21. § 810-6-1-.19 - Bags Used As Furnished Containers Of Crushed Stone
  22. § 810-6-1-.20 - Bailing Ties For Hay
  23. § 810-6-1-.20.02 - Banks, Sales By
  24. § 810-6-1-.21 - Barrels
  25. § 810-6-1-.22 - The Measure Of Sales And Use Tax On The Barter, Exchange, Or Trade-In Of Tangible Personal Property
  26. § 810-6-1-.23 - Beer Tax
  27. § 810-6-1-.24 - Bingo Parlor
  28. § 810-6-1-.25 - Bottles, Boxes, And Other Containers For Prescriptions
  29. § 810-6-1-.26 - Bottle Crowns
  30. § 810-6-1-.27 - Building Materials
  31. § 810-6-1-.28 - Building Materials Defined. (Repealed)
  32. § 810-6-1-.29 - Building Materials Manufactured By Contractors
  33. § 810-6-1-.30 - Carpeting And Other Floor Coverings
  34. § 810-6-1-.31 - Carrying Charges, Finance Charges
  35. § 810-6-1-.32 - Casings Sold To Meat Processors
  36. § 810-6-1-.33 - The Taxation Of Casual Sales Transactions
  37. § 810-6-1-.33.01 - Application Of Casual Sales Tax And Use Tax To Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, And Manufactured Homes Purchased From The U.S. Government, The State Of Alabama, Or Counties Or Incorporated Municipalities Of The State Of Alabama
  38. § 810-6-1-.33.02 - State Casual Sales And Use Tax Returns
  39. § 810-6-1-.34 - Caterers
  40. § 810-6-1-.35 - Chemicals Used In Treating Crude Oil
  41. § 810-6-1-.36 - Commercial Fish Feed
  42. § 810-6-1-.37 - Computer Hardware And Software
  43. § 810-6-1-.38 - Consigned Property
  44. § 810-6-1-.39 - Containers And Packaging Materials Used By Brokers And Retailers In Preparing Agricultural Products For Market
  45. § 810-6-1-.40 - Containers, Fiber Boxes
  46. § 810-6-1-.41 - Containers, Furnished
  47. § 810-6-1-.42 - Containers Used By Butchers And Meat Processors
  48. § 810-6-1-.43 - Containers Used For Packaging Worms For Sale
  49. § 810-6-1-.44 - Containers Used In Shipping Bees
  50. § 810-6-1-.45 - Contractors Furnishing And Erecting Building Materials Under Contract With The United States
  51. § 810-6-1-.46 - Contractor's Liability
  52. § 810-6-1-.46.01 - Bleacher Systems, Lockers, Backstops, And Other Fixtures Installed In Gymnasiums
  53. § 810-6-1-.47 - Coupons, Receipts From Redemption
  54. § 810-6-1-.48 - Cross Ties, Timbers, Etc
  55. § 810-6-1-.49 - Demonstrator Automotive Vehicles, Withdrawal From Stock Of Dealer And Use By Salesmen
  56. § 810-6-1-.50 - Dentists, Dental Laboratories, And Dental Supply Houses
  57. § 810-6-1-.51 - Deposit On Bottles
  58. § 810-6-1-.52 - Direct Mail Advertising, Printer's Liability
  59. § 810-6-1-.53 - Cash Discounts
  60. § 810-6-1-.54 - Discounts Based On Volume Sales
  61. § 810-6-1-.55 - Doctors, Medical
  62. § 810-6-1-.56 - Dual Business
  63. § 810-6-1-.57 - Egg Crates, Egg Cartons And Baby Chick Boxes
  64. § 810-6-1-.58 - Electrical Supplies And Equipment Sold To Contractors And Manufacturers
  65. § 810-6-1-.59 - Welding Rods And Fluxes
  66. § 810-6-1-.60 - Opticians, Optometrists, And Ophthalmologists
  67. § 810-6-1-.61 - Engravers
  68. § 810-6-1-.62 - Engravers, Sales Of Materials Are At Wholesale, Tax Free When Such Materials Become A Component Of The Engraving. (Repealed)
  69. § 810-6-1-.63 - Federal Admission Taxes
  70. § 810-6-1-.64 - Federal Excise Taxes, Manufacturers
  71. § 810-6-1-.65 - Federal Excise Taxes, Retailers
  72. § 810-6-1-.66 - Fencing
  73. § 810-6-1-.67 - Florists, Telegraphic Orders
  74. § 810-6-1-.68 - Food Trays, Paper Plates And Other One-Time-Use Containers
  75. § 810-6-1-.69 - Containers, Components Of Containers, Labels, Pallets, And Shipping Supplies
  76. § 810-6-1-.70 - Furnished Containers, Pallets
  77. § 810-6-1-.71 - Grease Protective
  78. § 810-6-1-.72 - Gases: Acetylene, Oxygen, Hydrogen
  79. § 810-6-1-.73 - Gases: Propane And Butane
  80. § 810-6-1-.74 - Gases Sold To Hospitals, Etc
  81. § 810-6-1-.75 - Gratuities And Tips
  82. § 810-6-1-.76 - Hospitals, Infirmaries, Sanitariums, And Like Institutions - Private
  83. § 810-6-1-.77 - Hymn Books And Religious Publications
  84. § 810-6-1-.77.01 - Ice, Sales Of
  85. § 810-6-1-.78 - Ice, Sales To Compounders Of Drinks
  86. § 810-6-1-.79 - Ice Used In Icing Railroad Cars
  87. § 810-6-1-.79.03 - Industrial Uniforms, Sales Or Replacement Of
  88. § 810-6-1-.80 - Ingredient Or Component Of Product Manufactured Or Compounded For Sale
  89. § 810-6-1-.80.01 - Oils Used In Aluminum Rolling Process
  90. § 810-6-1-.80.02 - Materials Purchased By Manufactures And Compounders For Use As Rust Preventatives Or Protective Coatings
  91. § 810-6-1-.81 - Installation Charges
  92. § 810-6-1-.81.01 - Interior Decorators And Interior Designers
  93. § 810-6-1-.82 - Label Furnished Manufacturer And Compounder
  94. § 810-6-1-.83 - Label, One-Time-Use Container
  95. § 810-6-1-.84 - Labor Or Service Charges
  96. § 810-6-1-.85 - Laundries, Dry-Cleaning Establishments
  97. § 810-6-1-.86 - Laundry And Garment Bags
  98. § 810-6-1-.88 - Lawyers
  99. § 810-6-1-.89 - Lease Sales-Retention Of Title
  100. § 810-6-1-.89.02 - Licensed Dealers, Sales To
  101. § 810-6-1-.90 - Machine Shops
  102. § 810-6-1-.91 - Made-To-Order And Custom Sales
  103. § 810-6-1-.92 - Manufacturer's Use Of Electrical Supplies, Susceptibility To The Sales And Use Tax
  104. § 810-6-1-.93 - Materials From Which Patterns Are Manufactured
  105. § 810-6-1-.94 - Materials Used In Plating
  106. § 810-6-1-.95 - Materials Used In Repairing
  107. § 810-6-1-.96 - Materials Used In Repairing Which Pass To The Repairman's Customer But Do Lose Their Identity
  108. § 810-6-1-.97 - Materials Used On Road And Bridge Projects
  109. § 810-6-1-.98 - Mattress Renovation
  110. § 810-6-1-.99 - Meals Served By Boarding Houses
  111. § 810-6-1-.100 - Meals, Snacks, Drinks, And Beverages Served In Alabama By Railroads, Airlines, And Other Transportation Companies
  112. § 810-6-1-.101 - Meals Served To School Children In The School Buildings
  113. § 810-6-1-.102 - Meals Sold To The Public
  114. § 810-6-1-.103 - Repealed
  115. § 810-6-1-.104 - Microfilming Of Records
  116. § 810-6-1-.105 - Modular Buildings
  117. § 810-6-1-.106 - Monuments, Memorial Stones, Grave Markers, And Other Decorative Or Commemorative Objects
  118. § 810-6-1-.107 - Movie Theaters
  119. § 810-6-1-.107.02 - Motor Freight Lines, Sales to. (REPEALED)
  120. § 810-6-1-.109 - Name Plates
  121. § 810-6-1-.110 - Newspapers
  122. § 810-6-1-.110.01 - Newspapers, Sales Of
  123. § 810-6-1-.111 - Occasional Sale
  124. § 810-6-1-.112 - Signs
  125. § 810-6-1-.113 - Outside Signs, Furnished
  126. § 810-6-1-.113.02 - Oxygen To Steel Manufacturers, Sales Of
  127. § 810-6-1-.114 - Painters
  128. § 810-6-1-.115 - Paper Cups Furnished With Mixed Drinks And Ice Cream
  129. § 810-6-1-.116 - Parts And Materials Used To Repair Or Recondition Dealers' Automotive Vehicles
  130. § 810-6-1-.117 - Pawnbrokers
  131. § 810-6-1-.118 - Peddlers, Truckers
  132. § 810-6-1-.119 - Photographs, Photostats, Blueprints, Etc
  133. § 810-6-1-.120 - Photographs, Photostats, Blueprints, Etc., When Purchased At Retail By The Seller
  134. § 810-6-1-.121 - Photographs, Photostats, Blueprints, Etc., Where Purchased Tax Free At Wholesale By Seller
  135. § 810-6-1-.122 - Photograph Tinting (Repealed)
  136. § 810-6-1-.123 - Pig And Scrap Iron
  137. § 810-6-1-.124 - Pipe Fittings
  138. § 810-6-1-.125 - Place Of Amusement
  139. § 810-6-1-.125.01 - Amusement Tax Due On Fees Collected By Golf Courses Open To The Public
  140. § 810-6-1-.126 - Pole Line Construction
  141. § 810-6-1-.127 - Popcorn Boxes
  142. § 810-6-1-.128 - Postal Uniforms
  143. § 810-6-1-.129 - Premiums And Gifts
  144. § 810-6-1-.130 - Printers
  145. § 810-6-1-.131 - Withdrawals Of Products Manufactured, Compounded, Or Processed For Sale
  146. § 810-6-1-.132 - Proofs, Wholesale, Tax Free
  147. § 810-6-1-.133 - Pump Installed For A County Or Municipality By A Contractor
  148. § 810-6-1-.134 - Pumps
  149. § 810-6-1-.135 - Punchboards
  150. § 810-6-1-.136 - Railroad Companies - Crossties And Timbers
  151. § 810-6-1-.137 - Raw Materials And Supplies Purchased By Manufacturers And Compounders
  152. § 810-6-1-.138 - Rebuilding Of Tracks, Idlers, And Rollers
  153. § 810-6-1-.139 - Receipts From Parking On Fairgrounds And At Other Places Of Amusement Or Entertainment
  154. § 810-6-1-.140 - Recordings Purchased For Use With Musical Devices
  155. § 810-6-1-.141 - Repairs, Outside Or Sublet
  156. § 810-6-1-.142 - Repairs To Equipment
  157. § 810-6-1-.143 - Repairs To Real Property
  158. § 810-6-1-.144 - Repairs To Tires And Tubes
  159. § 810-6-1-.144.03 - Resale, Sales For
  160. § 810-6-1-.145 - Meals Furnished To Employees By Restaurants
  161. § 810-6-1-.146 - Restaurants, Cafes, Hotels - Supplies Used
  162. § 810-6-1-.147 - Returned Merchandise
  163. § 810-6-1-.148 - Rural Electrification Authority (REA)
  164. § 810-6-1-.149 - Rust Preventatives
  165. § 810-6-1-.150 - Sale
  166. § 810-6-1-.150.05 - Sand, Gravel, And Other Building Materials, Sales Of
  167. § 810-6-1-.163 - Sales Tickets, Cash Register Receipt Paper, Invoice Forms, Etc
  168. § 810-6-1-.165 - Shipping Supplies
  169. § 810-6-1-.166 - Shoe Repairs
  170. § 810-6-1-.167 - Structural Steel
  171. § 810-6-1-.168 - Table Wine Tax
  172. § 810-6-1-.169 - Textbooks
  173. § 810-6-1-.170 - Theatrical Productions, Symphonies, Etc
  174. § 810-6-1-.171 - Ties And Timbers
  175. § 810-6-1-.172 - Taxability Of Cross Ties And Timbers
  176. § 810-6-1-.173 - Tin Shops
  177. § 810-6-1-.174 - Tobacco Tax
  178. § 810-6-1-.175 - Top Soil, Fill Dirt, Sand And Gravel
  179. § 810-6-1-.176 - Trade Stamps And Trade Coupons
  180. § 810-6-1-.177 - Trading Stamps
  181. § 810-6-1-.178 - Transportation Charges
  182. § 810-6-1-.179 - Transportation Costs, Sellers
  183. § 810-6-1-.180 - Truck Trailers And Semitrailers
  184. § 810-6-1-.181 - Undertakers And Morticians
  185. § 810-6-1-.182 - Upholstery Shops (Repealed)
  186. § 810-6-1-.183 - Used And Secondhand Property. (Repealed)
  187. § 810-6-1-.183.02 - Sales Of Tangible Personal Property Through Vending Machines
  188. § 810-6-1-.183.03 - Vending Machines, Sales Through
  189. § 810-6-1-.184 - Seller Sells Tax Free At The Seller's Risk
  190. § 810-6-1-.185 - Venetian Blinds
  191. § 810-6-1-.186 - Veterinarians
  192. § 810-6-1-.186.03 - Warehousemen, Sales Made By
  193. § 810-6-1-.186.04 - Warehousemen, Sales To
  194. § 810-6-1-.186.05 - Warranty, Extended Or Service Contract
  195. § 810-6-1-.187 - Warranty Contracts - Replacements Of Articles
  196. § 810-6-1-.188 - Watch And Jewelry Repair Shops
  197. § 810-6-1-.189 - Wheel Weights
  198. § 810-6-1-.190 - Whiskey Tax
  199. § 810-6-1-.191 - Withdrawal From Stock, Contractors
  200. § 810-6-1-.192 - Withdrawals From Stock, Manufacturers
  201. § 810-6-1-.193 - Withdrawals From Stock, Merchants
  202. § 810-6-1-.194 - Wrapping Paper
  203. § 810-6-1-.195 - X-Ray Machines, Heart Catheterization Machines, Computerized Tomography Machines And Consumable Supplies Used Therein
  204. § 810-6-1-.196 - Withdrawals From Inventory
  205. § 810-6-1-.197 - Sales Taxes Paid By Certain Camps

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

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