Ala. Admin. Code r. 810-6-1-.194

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

Section 810-6-1-.194 - Wrapping Paper

(1) Wrapping paper is sold at wholesale, tax free when sold to manufacturers or compounders for use by them in the form of containers to be furnished by them with the products which they manufacture or compound for sale and when there is no intention on the part of the manufacturers, compounders or their customers for the containers to be returned for reuse. § 40-23-1(9c).

(2) Wrapping paper is sold at wholesale, tax free when sold to retailers for use by them in the form of containers to be furnished with the product they have for sale when there is no intention on the part of the retailer or his customer for the container to be returned for reuse. § 40-23-1(9c).

(3) The term "wrapping paper" as used in this rule does not include the material used to line transportation equipment for the protection of products during shipment. Such material is subject to tax when sold to the user.

Author:

Ala. Admin. Code r. 810-6-1-.194

Adopted March 9, 1961. Amended: November 1, 1963; July 27, 1964.

Statutory Authority:Code of Ala. 1975, §§ 40-23-1(10), 40-23-31.