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2017 Op. Ala. Att'y Gen. 1 (2017)

handle is hein.sag/sagal0323 and id is 1 raw text is: 2017-001 STATE OF ALABAMA OFFICE OF THE ATTORNEY GENERAL LUTHER STRANGE 501 WASHINGTON AVENUE ATTORNEY GENERAL M O RY 30 0152 MONTGOMERY, AL 36130-0152 October 5, 2016 (334)242-7300 WWWAGO.ALABAMVA.GOV Honorable James Edward Hill, III Attorney, St. Clair County Commission Hill, Hill, and Gossett 2603 Moody Parkway Post Office Box 310 Moody, Alabama 35004 Sales Tax - Use Tax - Nexus - Common Carrier Exception - Counties Local tax is due in the jurisdiction where title to the goods is transferred, which will be at the time of delivery, unless explicitly agreed otherwise. If parties to a retail sales transaction are not using a common carrier for delivery and so agree to allow title to transfer at the place of the sale, then local tax is due in the jurisdiction where the sale takes place. If, however, common carrier is the method of delivery, then local tax is due in the jurisdiction where delivery is completed, regardless of any agreement to allow title to transfer at the place of the sale. Dear Mr. Hill: This opinion of the Attorney General is issued in response to your request on behalf of the St. Clair County Commission. QUESTION Where is local tax due when parties to a retail sales transaction execute an explicit agreement to allow title to transfer at the place of the sale and not at the time of delivery?

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