Ala. Admin. Code r. 810-6-1-.54

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

Section 810-6-1-.54 - Discounts Based On Volume Sales

Discounts allowed and claimed on the basis of volume sales are deductible from gross sales for sales tax purposes. Such discounts are allowable either on sales as they are made or on accumulated sales totals. § 40-23-1(6).

Author:

Ala. Admin. Code r. 810-6-1-.54

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