Alabama Electronic Commerce Service Agreement
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How to fill out Electronic Commerce Service Agreement?
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81.01. Section 810-6-1-. 81.01 - Interior Decorators And Interior Designers (1) Further, these interior decorators must collect sales tax from their clients on their retail sales of tangible personal property and remit the tax to the Department of Revenue.
178 - Transportation Charges (1) Where a seller delivers tangible personal property in his own equipment or in equipment leased by him, the transportation charges shall be considered a part of the selling price subject to sales or use tax.
The retail sale or licensure of computer software is subject to Sales Tax, Use Tax, or Rental Tax, whether the transaction is effected by a transfer of title, possession, or a license to use or consume.
90.03 - Requirements For Certain Out-Of-State Sellers Making Significant Sales Into Alabama. (1) An out-of-state seller who is making retail sales of tangible personal property into the state is required to register with the Department and to collect and remit tax pursuant to Section 40-23-67, Code of Ala.
(a) Labor or service charges, whether included in the total charge for the product or billed as a separate item, are taxable if the labor or service (i) is incidental to making, producing, or fabricating a new or different item of tangible personal property or otherwise preparing the tangible personal property for sale ...
02. Section 810-6-5-. 02 - State Sales And Use Tax Certificate Of Exemption (Form STE-1) - Issued For Wholesalers, Manufacturers And Other Product Based Exemptions (1) The term "Department" as used in this regulation shall mean the Department of Revenue of the State of Alabama.
As Taxjar notes, services are not taxable in Alabama. While manufactured goods are taxable, services are not.
09. Section 810-6-5-. 09 - Leasing and Rental of Tangible Personal Property (1) The term "rental tax" as used in this rule shall mean the privilege or license tax levied in Section 40-12-222, Code of Ala.
