Ala. Admin. Code r. 810-6-1-.142

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

Section 810-6-1-.142 - Repairs To Equipment

(1) Where a repairman in Alabama repairs equipment, materials which pass to the repairman's customer but which lose their identity when used by the repairman or which are inconsequential in amount such as, paint, solder, and tacks are considered to have been used or consumed by the repairman and are taxable at the time of the sale to him.

(2) This rule is amended to conform to the decision rendered by the Court of Civil Appeals in State of Alabama v. Communication Equipment and Contracting Company, Inc. Act No. 100, §3, § 40-23-4(17).

Author:

Ala. Admin. Code r. 810-6-1-.142

Adopted March 9, 1961. Amended February 6, 1968; November 13, 1970; October 29, 1976.

Statutory Authority:Code of Ala. 1975, § 40-23-31.