Alabama DOR Proposes Amending, Repealing Sales Tax Regulations on Automobile Seatcovers, Vinyl Tops, Upholstery Shops

The Alabama Department of Revenue June 30 proposed to amend and repeal two sales and use tax regulations on automobile seatcovers, top linings, vinyl tops, and upholstery shops. The proposal includes measures to: 1) amend the rule on automobile seatcovers, top linings, and vinyl tops to simplify language, combine multiple rules on the same topic, and improve taxpayer guidance on services provided by upholsterers; and 2) repeal a rule on upholstery shops and incorporate it into the rule on automobile seatcovers, top linings, and vinyl tops. A public hearing will be held on Aug. 10 and comments on the proposed ...