What are examples of items purchased out-of-state that are subject to Alabama use tax?

  • Clothing
  • Books
  • Computers
  • Computer Software
  • Furniture
  • Magazine Subscriptions
  • Sporting Goods
  • Jewelry
  • Electronic Equipment
  • CDs, DVDs, Audio & Video Cassettes
  • Photographic Equipment
  • Musical Equipment
  • Automotive Accessories and Parts
  • ATVs
  • Lawn and Garden Equipment
  • All other retail purchases subject to Alabama sales tax

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