Ala. Admin. Code r. 810-6-1-.129
Current through Register Vol. 43, No. 3, December 31, 2024
A sale of tangible personal property is taxable when made to a person who will use the property as a prize or a premium or will give the property away as a gift. § 40-23-1(10).
Author:
Ala. Admin. Code r. 810-6-1-.129
Statutory Authority:Code of Ala. 1975, § 40-23-31.