Ala. Admin. Code r. 810-6-3-.35.01
Current through Register Vol. 42, No. 8, May 31, 2024
Where a resident contractor purchases materials from an Alabama dealer with the provision that the materials be delivered outside of Alabama by the seller for the contractor's use outside of Alabama, the sale is in interstate commerce and is exempt from the tax.
Author: Dan DeVaughn
Ala. Admin. Code r. 810-6-3-.35.01
Statutory Authority:Code of Ala. 1975, §§ 40-23-4(17), 40-23-31, 40-23-83.