Ala. Admin. Code r. 810-6-1-.02

Current through Register Vol. 43, No. 1, October 31, 2024
Section 810-6-1-.02 - Advertising Agencies

Advertising agencies perform a service in formulating ideas and programs for advertising purposes. All materials purchased by an advertising agency including, but not limited to, brochures, drawing supplies, photographic supplies, and office supplies are consumed by the agency in performing the service and are subject to tax at the time of purchase. The subsequent transfers of brochures and other materials to the agency's clients are not classed as retail sales subject to tax. (State of Alabama v. Douglas M. Harrison, d/b/a Douglas M. Harrison Advertising)

Ala. Admin. Code r. 810-6-1-.02

Amended by Alabama Administrative Monthly Volume XXXVIII, Issue No. 02, November 29, 2019, eff. 12/15/2019.

Author: Michele Mayberry

Statutory Authority:Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-31, 40-23-83; 386 So. 2d 460 (1980) State of Alabama v. Douglas M. Harrison, d\b\a Douglas M. Harrison Advertising.