Ala. Admin. Code r. 810-6-3-.35.01

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

Section 810-6-3-.35.01 - Interstate Commerce

Where a resident contractor purchases materials from an Alabama dealer with the provision that the materials be delivered outside of Alabama by the seller for the contractor's use outside of Alabama, the sale is in interstate commerce and is exempt from the tax.

Author: Dan DeVaughn

Ala. Admin. Code r. 810-6-3-.35.01

Filed September 28, 1982.

Statutory Authority:Code of Ala. 1975, §§ 40-23-4(17), 40-23-31, 40-23-83.