Ala. Admin. Code r. 810-6-1-.63
Current through Register Vol. 43, No. 1, October 31, 2024
The federal taxes required to be paid on single admissions, season tickets, and rental of boxes are not to be included in the measure of Alabama sales tax where such federal taxes are shown as a separate item properly identified on the tickets or receipts given to the person paying such admissions or rentals or purchasing such tickets.
Author:
Ala. Admin. Code r. 810-6-1-.63
Statutory Authority:Code of Ala. 1975, § 40-23-31.