Ala. Admin. Code r. 810-6-1-.129

Current through Register Vol. 43, No. 3, December 31, 2024
Section 810-6-1-.129 - Premiums And Gifts

A sale of tangible personal property is taxable when made to a person who will use the property as a prize or a premium or will give the property away as a gift. § 40-23-1(10).

Author:

Ala. Admin. Code r. 810-6-1-.129

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