ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.81. Installation Charges.
(1) Where the quoted or advertised price is a lump sum for both property
and installation or where billing and other records do not show separate
charges for property and for installation, the measure of the tax is the
total amount received by the seller.
(2) Where the seller has a standard retail sales price for his products
and where the standard sales price is used both when making across-the-counter
sales and when selling and installing the property, he may make a separate
and additional charge for making the installation which, when shown separately
in his billings and on his books, will not be subject to the sales tax.
(Section 40-23-1(a)(6)) (Readopted through APA effective October 1, 1982)
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