Ala. Admin. Code r. 810-6-1-.107

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

Section 810-6-1-.107 - Movie Theaters

(1) Movie theater operators owe sales or use tax on all of the equipment, furniture, fixtures and supplies used by them in operating their businesses. Movie film and advertising materials, including trailers and posters, are subject to tax to be measured by the purchase price when this property is bought outright and not rented. (§§ 40-23-2(1), 40-23-61(a), Code of Ala. 1975).

(2) The lessor of film or films, is not required to report and pay rental tax on the gross receipts derived from the leasing or rental of the film or films, when the lessee charges admission for viewing the film or films. (§§ 40-23-2(2), 40-12-223(1), Code of Ala. 1975).

Author: Dan DeVaughn

Ala. Admin. Code r. 810-6-1-.107

Adopted March 9, 1961. Amended: June 12, 1978. Readopted through APA effective October 1, 1982. Amended: Filed June 25, 1998; effective July 30, 1998.

Statutory Authority:Code of Ala. 1975, §§ 40-23-1(1), 40-23-2(2), 40-23-31, 40-23-61(a), 40-23-83.