ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.128. Postal Uniforms.
(1) Effective November 14, 1983, the U. S. Postal Service's procedures
regarding uniform purchases for postal employees require vendor invoices
to be made out directly to the Postmaster who, upon approval of the purchase
by the employee, forwards the invoices to the Postal Data Center for certification
and payment. Postal Service employees make no payment and handle none of
the money at any time. (Postal Bulletin No. 21425 dated October 6, 1983,
and Postal Bulletin No. 21547 dated January 2, 1986)
(2) Postal Uniform purchases handled in accordance with the procedures
outlined above are sales to the U. S. Postal Service and, therefore, are
not subject to Alabama sales or use tax. (Section 40-23-4(a)(17)) (Adopted
June 12, 1978, readopted through APA effective October 1, 1982, amended
April 3, 1987)
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