ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.77.01. Ice, Sales of.
(1) Sales of ice to purchasers who have a sales tax license number are
sales at wholesale not subject to sales or use tax, provided the purchaser
is buying the ice for resale. (Sections 40-23-1(a)(9)a and 40-23-60(4)a)
(2) Sales of ice to purchasers for use as an ingredient of iced drinks
manufactured or compounded for sale are sales at wholesale not subject
to sales or use tax. (Sections 40-23-1(a)(9)b and 40-23-60(4)b)
(3) Sales of ice to transportation companies or others for use in icing
railroad cars or refrigeration trucks are subject to sales or use tax.
(Sections 40-23-1(a)(10) and 40-23-60(5)) (Readopted through APA effective
October 1 , 1982, amended March 10, 1998)
Numeric Index