ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-4-.07.05 Federal Excise Tax on Certain Trucks and Trailers,
Retailers.
(1) Effective April 1, 1983, the federal government levied a 12 percent
retail excise tax on retail sales of certain trucks and trailers (26 USC
Sec. 4051). This tax is a tax which the retailer is required to collect
from his customer and remit to the federal government and is measured by
the value of the articles sold at retail.
(2) A retailer who collects this tax from his customer and remits same
directly to the federal government may exclude the federal excise tax from
the measure of sales or use tax provided he bills the federal excise tax
to his customer as a separate item. (AGO Evans, July 31, 1992) (Sections
40-23-1(a)(6) and 40-23-1(a)(8)) (Adopted October 3, 1987, amended May
22, 1993)
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