Statutes, codes, and regulations
Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES
Section 810-6-1-.144.03 - Resale, Sales For

Ala. Admin. Code r. 810-6-1-.144.03

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Current through Register Vol. 43, No. 02, November 27, 2024
Section 810-6-1-.144.03 - Resale, Sales For

All buyers of property for resale purposes are entitled to purchase at wholesale, tax free, the property they resell as regular course of business when they have secured the sales tax license required by law. This rule also applies to retailers located outside Alabama when they have secured the sales tax license required by law in the state in which they are located. § 40-23-6.

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Ala. Admin. Code r. 810-6-1-.144.03

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