ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.08. Automobile Repair Shops.
(1) Automobile repairmen must report and pay tax on all sales of automobile
parts, accessories, tires, tubes, and batteries which are passed to the
automobile owner for his use. When the repairman does not itemize parts,
in his billing, any amount charged for labor or service and included in
the lump sum billing is to be included in the taxable amount.
(2) Supplies consumed by the repairman, such as paint, solder, upholstery
tacks, also tools and machinery used, are taxable on their sale to or use
by the repairman, with tax to be collected from the repairman by his supplier,
or to be paid to this Department as use tax if the supplier is not licensed
under the sales tax law or registered under the use tax law. Doby v.
State, 174 So.233, Cody v. State, 177 So.146.
(3) Refer to regulation 810-6-1-.116 entitled "Parts and Materials
Used to Repair or Recondition Dealers' Automobiles" with reference
to parts and materials used by repairmen on automobiles of dealers, which
automobiles are a part of the dealer's stock in trade for sale. (Adopted
March 9, 1961, amended November 1, 1963, readopted through APA effective
October 1, 1982)
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