Ala. Admin. Code r. 810-6-1-.79.03

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

Section 810-6-1-.79.03 - Industrial Uniforms, Sales Or Replacement Of

When a lessee is required under a contract lessor to reimburse the lessor for the depreciated value of any item lost or not returned by the lessee, the transaction is not a retail sale; therefore, no sales tax is due. (See State of Alabama v. Industrial Uniform Services Inc.)

Author:

Adopted June 12, 1978.)

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