Ala. Admin. Code r. 810-6-3-.23

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

Section 810-6-3-.23 - Fluid, Milk

(1) Sales of milk and milk products made by milk processors and distributors are subject to sales and use tax.

The only exemption for milk and milk products is the producer's exemption. (See Rule 810-6-3-.01, Agricultural Products) (Readopted through APA October 1, 1982) [Sections 40-23-2(1), 40-23-4(a)(5), 40-23-61(a) and 40-23-62(8) ]

(2) The exemption contained in Section 40-23-4(a)(44) for sales of agricultural products by the person or corporation that planted, cultivated, and harvested such agricultural products does not apply to sales of milk and milk products by the producer, processor, or distributor.

Author: Dan DeVaughn

Ala. Admin. Code r. 810-6-3-.23

Filed September 28, 1982. Filed January 15, 1993, certification filed April 15, 1993, effective, May 20, 1993.

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