ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-2-.02. Accessories on New Automobiles, Applicable Tax Levy.
(1) Accessories which are purchased from the dealer after title and
possession of the automotive vehicle have passed to the purchaser are taxed
at the usual 4% rate.
(2) As a practical application of this rule, the dealer's sales invoice
will be accepted as the basis for determining the tax rate applicable unless
there is conclusive evidence that the invoice does not reveal the true
facts. (Sections 40-23-2(1) and 40-23- 2(4)) (Adopted March 9, 1961, amended
November 1, 1963, amended September 26, 1966, readopted through APA effective
October 1, 1982)
Numeric Index