Ala. Admin. Code r. 810-6-2-.12.06
Current through Register Vol. 43, No. 1, October 31, 2024
Compressors, tar buckets, and portable signs mounted on wheels are not considered trailers. A trailer is defined as a vehicle without motive power designed to carry persons or property wholly on its own structure and to be drawn by a motor vehicle. Since portable compressors, portable tar buckets, and portable signs are not designed for ordinary highway hauling purposes, they are subject to tax at the rate of 4 percent. (Alabama Dept. of Revenue, Horace Hitt, Chief, Sales and Use Tax Division; adopted December 5, 1984; effective date January 10, 1985)
Author:
Ala. Admin. Code r. 810-6-2-.12.06
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.