ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.52. Direct Mail Advertising, Printer's Liability.
(1) Effective April 30, 1986, Alabama sales or use tax is due as follows
on sales of printed matter by printers who are required as part of the
sales agreement to mail the printed matter to people whose names appear
on a list furnished to the printer by the customer:
- (a) The printer is located outside Alabama. The mailing list contains
the names of people located within Alabama and people located outside Alabama.
Use tax is due on the printed matter addressed to people within Alabama.
- (b) The printer is located within Alabama. The mailing list
contains names of people located within Alabama and people located outside
Alabama. Sales tax is due on the printed matter addressed to people within
Alabama. Sales tax is not due on the printed matter addressed to people outside
Alabama since these sales qualify for exemption as sales in interstate commerce.
(2) The postage paid by the printer to the U. S. Postal Service would
not be included in the measure of tax if billed by the printer to the customer
as a separate charge and paid by the customer. (Sections 40-23-2(4)
and 40-23-1(a)(5)) (Adopted June 12, 1978, readopted through APA effective
October 1, 1982, amended January 10, 1985, amended April 3, 1987, amended
January 29, 1990)
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