Venetian blinds and similar window furnishings are subject to tax on the full sales price.
This type of property remains personal property even though it is attached to a building. Where venetian blinds are sold at installed price, tax is to be measured by the total invoiced amount. Also see Regulation 810-6-1-.84 entitled Labor Service and Regulation 810-6-1-.81 entitled Installation Charges. § 40-23-1(10).
Author:
Ala. Admin. Code r. 810-6-1-.185
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.