ALABAMA DEPARTMENT OF REVENUE
BUSINESS & LICENSE TAX DIVISION
MOTOR FUELS TAX RULE
Sale shall mean and include in addition to its ordinary meaning and usage, any barter, exchange, gift or other disposition. In every case where motor fuel is sold, bartered, exchanged, given away or otherwise disposed of, such motor fuel shall be determined to have been sold. (Sections 40-17-18, 40-17-221(b) and 40-17-2.)