ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-3-.23. Fluid, Milk.
(1) Sales of milk and milk products made by milk processors and distributors
are subject to sales and use tax. The only exemption for milk and milk
products is the producer's exemption. (See Rule 810-6-3-.01, Agricultural
Products) (Sections 40-23- 2(1), 40-23-4(a)(5), 40-23-61(a) and 40-23-62(8))
(2) The exemption contained in Section 40-23-4(a)(44) for sales of agricultural
products by the person or corporation that planted, cultivated, and harvested
such agricultural products does not apply to sales of milk and milk products
by the producer, processor, or distributor. (Readopted through APA effective
October 1, 1982, amended May 22, 1993)
Numeric Index