ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.64. Federal Excise Taxes, Manufacturers.
(1) A manufacturer's federal excise tax may not be excluded from the
measure of sales or use tax.
(2) Manufacturer's federal excise taxes become another overhead business
expense to the retailer which he can take into consideration, together
with other business expenses, in determining his selling price. (Sections
40-23-1(a)(6) and 40-23-1(a)(8)) (Readopted through APA effective October
1, 1982, amended October 3, 1987, amended May 22, 1993)
Numeric Index