Ala. Admin. Code r. 810-6-1-.180

Current through Register Vol. 42, No. 7, April 30, 2024

Section 810-6-1-.180 - Truck Trailers And Semitrailers

The term "semitrailers" in the Sales and Use Tax Laws shall include semitrailers designed and intended for use in connection with trucks and highway tractors ordinarily used for highway hauling; also luggage, boat, utility, camper, and travel semitrailers designed primarily to be drawn by passenger automobiles. A semitrailer may be pulled by any type automotive vehicle and be taxed at the automotive rate of 2%. A trailer must be pulled by a truck or truck tractor to be taxed at the automotive rate.

Author: Dan DeVaughn

Ala. Admin. Code r. 810-6-1-.180

Adopted March 9, 1961. Amended: March 23, 1962; December 15, 1969; September 29, 1988; adopted December 8, 1988. Filed December 20, 1988.

Statutory Authority:Code of Ala. 1975, §§ 40-23-2(4), 40-23-31.