Ala. Admin. Code r. 810-6-3-.13

Current through Register Vol. 42, No. 12, September 30, 2024

Section 810-6-3-.13 - Defense Plant Corporation

(1) The Defense Plant Corporation is an instrumentality of the United States. Sales to this corporation or its agents acting for it are not subject to the sales tax.

(2) The purchase order of the agents of this corporation, when making purchases for the use and benefit of the corporation, must plainly state that the purchases are being made by the agent "acting for and on behalf of the corporation."

Author: Dan DeVaughn

Ala. Admin. Code r. 810-6-3-.13

Filed September 28, 1982.

Statutory Authority:Code of Ala. 1975, §§ 40-23-4(14), 40-23-31, 40-23-83.