ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.13. Awnings.
(1) Generally an awning attached to a building as a permanent fixture
is a part of the building and comes within the provisions of the building
materials provision of Section 40-23-1(a)(10).
(2) It is the ruling of the Department that lightly attached cloth awnings
do not fall into the building materials category and are to be taxed at
the sale thereof from the awning dealer to the property owner. (Ruling
by Commissioner Edwards, July 19, 1951, readopted through APA effective
October 1, 1982)
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