ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.14. Awnings, Metal.
(1) A metal or other permanent type of awning attached to a building
with screws or bolts or otherwise securely attached becomes a part of the
building. The materials from which such awnings are made come within the
building materials class. When the materials are purchased prefabricated,
tax is due to the supplier by the person making the installation, or direct
to the State as use tax if purchased out-of- state from a seller not registered
with the Department under the Use Tax Law.
(2) In recent court decisions the courts of this State have held that
the manufacturing contractor provision of the Sales Tax Law does not apply
when a contractor manufactures an item to specifications for a special
job. To come within Section 40-23- 1(a)(12)b the item manufactured must
be standard, that is, it can be used on any job. See: Rule 810-6-1-.29
Materials Manufactured by Contractors. (Amended August 16, 1974,
readopted through APA effective October 1, 1982)
Numeric Index