Ala. Admin. Code r. 810-6-1-.168

Current through Register Vol. 43, No. 02, November 27, 2024

Section 810-6-1-.168 - Table Wine Tax

Whether billed separately to the purchaser or included in a lump sum selling price; the table wine tax levied pursuant to Code of Ala. 1975, § 28-7-16, may not be excluded from the measure of sales or use tax.

Author: Dan DeVaughn

Ala. Admin. Code r. 810-6-1-.168

Adopted November 3, 1980. Amended March 16, 1981. Readopted October 31, 1982 under APA. Amended December 5, 1984; amendment effective January 10, 1985. Filed January 15, 1993; April 15, 1993.

Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.