Ala. Admin. Code r. 810-6-1-.174

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

Section 810-6-1-.174 - Tobacco Tax

Whether billed separately to purchaser or included in a lump sum selling price; state, county, and municipal tobacco excise taxes may not be excluded from the measure of sales or use tax. (§§ 40-23-1(a)(6), 40-23-1(a)(8).

Author: Dan DeVaughn.

Ala. Admin. Code r. 810-6-1-.174

Adopted August 5, 1963. Amended: October 29, 1976. Readopted through APA effective October 1, 1982. Filed January 15, 1993; April 15, 1993.

Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.