Ala. Admin. Code r. 810-6-2-.56.01

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

Section 810-6-2-.56.01 - Used Equipment

Used equipment is subject to the sales and use taxes on the same basis that new equipment is subject to tax. (Section 40-23-2(3)

Author: Patricia Estes

Ala. Admin. Code r. 810-6-2-.56.01

Amended: Filed September 29, 1998; effective November 3, 1998.

Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.