Sales of these birds are not subject to tax, however, when they are products of a farm and are sold by the producer or for him by a member of his family or by a person employed to assist in the production thereof. A person other than a dealer making a casual sale of a pet, or the offspring of that pet, is not required to collect and remit sales or use tax on such sale. [Sections 40-23-2(1), 40-23-4(a)(5), 40-23-61(a), and 40-23-62(8) ]
Author: Dan DeVaughn
Ala. Admin. Code r. 810-6-3-.44
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.