ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.06. Automobile Painting.
(1) The painting of automobiles is a service by the painter. Receipts
from such painting are not taxable. The paint, supplies, etc., used or
consumed by the painter are taxable when sold to him.
(2) Refer to Rule entitled "Parts and Materials Used to Repair or
Recondition Dealers' Automobiles" with reference to painting of automobiles
of dealers, which automobiles are a part of the dealers' stock in trade
for sale. (Adopted March 9, 1961, amended November 1, 1963, readopted through
APA effective October 1, 1982)
Numeric Index