HB439 Alabama 2014 Session

Under existing law, an advertising agency may be subject to taxation for printed material stored, used, or consumed in this state purchased from a printer who is located out of this state

This bill would provide for clarification of the liability of advertisers in the state for use tax on printed materials purchased from out-of-state printers in cases where the advertiser does not have control over the individual recipients of the materials

To add Section 40-23-62.1, Code of Alabama 1975, to clarify that advertisers in this state are exempt from use tax on certain materials purchased from out-of-state printers in cases where the advertiser does not have control over the individual recipients of the materials.