Ala. Admin. Code r. 810-6-1-.06

Current through Register Vol. 43, No. 1, October 31, 2024

Section 810-6-1-.06 - Taxability Of Automotive Vehicle PaintingServices And Supplies

(1) The painting of an automotive vehicle is a service by the painter that is not taxable.

(2) The paint and other supplies used or consumed by the painter are taxable at the time of purchase.

Refer to Rule 810-6-1-.116 entitled Parts and Materials Used to Repair or Recondition Dealers' Automotive Vehicle regarding painting of automotive vehicles of dealers, that are part of dealers' stock in trade for sale.

Ala. Admin. Code r. 810-6-1-.06

Adopted March 9, 1961. Amended: November 1, 1963.

Amended by Alabama Administrative Monthly Volume XXXVIII, Issue No. 02, November 29, 2019, eff. 1/13/2020.

Author: Michele Mayberry

Statutory Authority:Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-31, 40-23-83; Rule 810-6-1-.116.