Ala. Admin. Code r. 810-6-1-.140
Current through Register Vol. 43, No. 1, October 31, 2024
Recordings purchased for use in operating musical devices are subject to sales or use taxes whichever may apply.
When such recordings have served their purpose in connection with the operation of musical devices and are sold at retail as used recordings as a regular course of business by the machine operators, such sales are subject to sales tax. § 40-23-1(10).
Author:
Ala. Admin. Code r. 810-6-1-.140
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.