ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.07. Automobile Parts Installed for Customer.
(1) The repairman sells at retail parts used in making repairs to the
customer's automobile which are passed substantially intact (as purchased
by him) to the customer. Illustrations of such parts are pistons, piston
rings, fan belts, gears, batteries, and tires.
(2) On the other hand, the repairman does not sell at retail, but consumes
such materials and supplies as paints or lubricants furnished by him as
an incident to rendering a service. These materials and supplies are purchased
at retail by the repairman. (Doby v. State, 174 So.233, Merriwether
v. State, 42 So. 2d, 465.)
(3) Refer to the rule entitled "Parts and Materials Used to Repair
or Recondition Dealers' Automobiles", with reference to parts used
by repairmen on automobiles of dealers, which automobiles are part of the
dealers' stock in trade for sale. (Adopted March 9, 1961, amended November
1, 1963, readopted through APA effective October 1, 1982)
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