Ala. Admin. Code r. 810-6-1-.81

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

Section 810-6-1-.81 - Installation Charges

(1) Where the quoted or advertised price is a lump sum for both property and installation or where billing and other records do not show separate charges for property and for installation, the measure of the tax is the total amount received by the seller.

(2) Where the seller has a standard retail sales price for his products and where the standard sales price is used both when making across-the-counter sales and when selling and installing the property, he may make a separate and additional charge for making the installation which, when shown separately in his billings and on his books, will not be subject to the sales tax. § 40-23-1(6).

Author:

Ala. Admin. Code r. 810-6-1-.81

Statutory Authority:Code of Ala. 1975, § 40-23-1(6).