Ala. Admin. Code r. 810-6-3-.72.02
Current through Register Vol. 43, No. 1, October 31, 2024
Where construction materials or other tangible personal property is ordered by, sold directly to, and paid for by the Federal Government, its departments, or its agencies, such sales are not subject to the Alabama sales tax. In such case the determining factors are whether or not the property is ordered and paid for by and delivered to the Federal Government, its departments, or its agencies. See also Rule 810-6-1-.45 entitled Contractors.
Author: Dan DeVaughn
Ala. Admin. Code r. 810-6-3-.72.02
Statutory Authority:Code of Ala. 1975, §§ 40-23-4(17), 40-23-31, 40-23-83.