IMPORTANT NOTICE
TO: All persons making retail sales of food and food products for human consumption, coffee, milk, milk products, and substitutes for these products through vending machines.
The Alabama Department of Revenue has adopted new Sales and Use Tax Rule 810-6-1-.183.02 entitled Sales of Tangible Personal Property Through Vending Machines.
In accordance with the language in Section 40-23-2(5), Code of Alabama 1975, this rule provides that the three percent (3%) state sales tax levied on food and food products for human consumption, coffee, milk, milk products, and substitutes for these products sold through vending machines is to be computed on the retail sales price of the item, rather than upon the cost to the vendor of the item. The same measure of sales tax (retail sales price) is applicable to all county and municipal sales taxes.
If you have any questions concerning this notice or the rule, please feel free to contact the Sales, Use & Business Tax Division at the following address or telephone number:
Alabama Department of Revenue
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, AL 36132-7710
Phone: (334) 242-1490
Fax: (334) 242-8916
This page created December 22, 1999.