Ala. Admin. Code r. 810-6-2-.103
Current through Register Vol. 43, No. 1, October 31, 2024
A truck body, not a part of an automotive vehicle at the time it is purchased, is taxable at the general 4% rate except in those instances where a truck chassis and a truck body are purchased out of Alabama in separate transactions but are assembled into a unit for importation into this state, in which event, the unit is taxable at the automotive rate of 2%. (Adopted March 9, 1961, amended November 1, 1963, amended July 1, 1963, amended September 29, 1988, author Dan DeVaughn, Sales and Use Tax Division, adopted December 8, 1988, filed December 20, 1988, effective January 24, 1989)
Author:
Ala. Admin. Code r. 810-6-2-.103
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83, 40-23-2(1), 40-23-2(4).