ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-3-.24. Foreign Government.
(1) Sales to a foreign government or to its agents for use of a foreign
government are subject to the sales tax unless they are immune because
of a treaty between the foreign government and the United States. The Alabama
tax should be collected on such sales in the absence of proof that the
foreign power is immune because of such a treaty. (Section 40-23-4(a)(17))
(2) The immunity does not extend to the members of the armed services
of foreign governments who are purchasing tangible personal property for
their own use. (Section 40-23-1(a)(10)) (Amended June 12, 1978, readopted
through APA effective October 1, 1982)
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