Current through Register Vol. 42, No. 12, September 30, 2024
Section 810-6-1-.33 - The Taxation Of Casual Sales Transactions(1) Casual Sale Transactions Subject to Tax.(a) The casual sale of automotive vehicles, motorboats, truck trailers, trailers, semitrailers, travel trailers, and manufactured homes are subject to sales or use taxes pursuant to the provisions of § 40-23-100, et seq., Code of Ala. 1975. See Sales and Use Tax Rule 810-6-5-.11.05.(b) The sale of used property by a person engaged in the business of selling is subject to sales tax.(2) Casual Sale Transactions Not Subject to Tax. (a) The casual or isolated sale by a person not engaged in the business of selling is not required to be reported to the department by the provisions of the Sales Tax Law.(b) Tangible personal property purchased outside Alabama from a person not engaged in the business of selling is not subject to use tax when brought into this state for use, storage, or consumption.Ala. Admin. Code r. 810-6-1-.33
Filed January 19, 1988. Amended: Filed September 27, 1993; effective November 1, 1993. Amended: Filed August 30, 1994; effective October 4, 1994.Adopted by Alabama Administrative Monthly Volume XL, Issue No. 02, November 30, 2021, eff. 1/14/2022.Author: Lee Ann Rouse
Statutory Authority:Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-31, 40-23-83, 40-23-100, et seq. and Administrative Rule 810-6-5-.11 -.05.