ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.65. Federal Excise Taxes, Retailers.
(1) A federal excise tax which a retailer must collect from his customer
as a tax and remit directly to the federal government may be excluded from
the measure of sales or use tax only if it is measured by the value of
the articles sold at retail and it is billed to the customer as a separate
item. (AGO Evans, July 31, 1992)
(2) If the retailer bills his customer a lump sum price, including the
retail federal excise tax, the sales or use tax applies to the total 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