reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.03 - Annealing Pots

Current through Register Vol. 42, No. 9, June 28, 2024
Steel pots or tubs used to contain small metal parts or
				fittings while being heat treated in an annealing furnace as a step in the
				manufacture thereof are taxed at the special machine rate of 1 1/2%. (§
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.04 - Automotive Demonstrator, Levy Of Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Any dealer licensed pursuant to Section
			 40-23-6,
Code of Ala. 1975
, who withdraws from his or her stock
			 in trade any automotive vehicle, truck trailer, semi-trailer, or house trailer
			 for use by the dealer or by the dealer's employee or agent in the operation of
			 the business, shall pay, in lieu of the sales tax, a fee of five dollars
			 ($5.00) per year or part of year on each automotive vehicle, truck trailer,
			 semi-trailer, or house trailer so withdrawn. Each year or part thereof shall
			 begin with the date or anniversary date of the withdrawal and run for the 12
			 succeeding months during which the automotive vehicle, truck trailer,
			 semitrailer, or house trailer remains the property of the dealer. This fee is
			 to be reported on the dealers' sales tax returns covering the tax reporting
			 period in which the withdrawal is made. When the vehicle is returned to the
			 stock of the dealer and sold, the sale is subject to the tax. (Section
			 40-23-2(4))
(2) The use described in the
			 preceding paragraph does not include the withdrawal of automotive vehicles,
			 truck trailers, semitrailers, or house trailers by a dealer for rental or
			 leasing purposes where the dealer is engaged in business both of selling and
			 leasing such property. If a dealer withdraws from stock a vehicle or trailer
			 for leasing purposes, the withdrawal is exempt from sales tax if the lease of
			 the vehicle or trailer is taxable pursuant to Section
			 40-12-222,
Code of Ala. 1975
.
(3) Where the dealer follows the practice of
			 having his or her salesmen purchase the vehicles which they use as
			 demonstrators, the sales to the salesmen are subject to sales tax measured on
			 the sales price thereof less any allowance made for used vehicles taken in
			 trade. The sale of the used vehicle so taken in trade is subject to sales tax
			 when resold.
(4) The withdrawal of
			 an automotive vehicle from inventory by a licensed dealer for the purpose of
			 providing the vehicle to a school for use in a drivers education program
			 constitutes use by the dealer in the operation of the dealer's business and,
			 therefore, is subject to the five dollar ($5.00) fee outlined in paragraph (1)
			 above. (Section
			 40-23-2(4))
Author:
Dan DeVaughn, Sales and Use Tax
				Division
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.05 - Automotive Supply Jobbers, Where Taxability Usually Applies

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.06 - Baking Pans

Current through Register Vol. 42, No. 9, June 28, 2024
Baking pans used in the production of bakery products for sale
				are taxable at the machine rate of 1 1/2% of the gross proceeds of the
				sale.
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.07 - Barbers And Beauticians

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Barber and beauty shop operators primarily render personal services. They are
			 the purchasers for use or consumption of such tangible personal property as is
			 used or consumed incidentally in the rendering of such personal
			 service.
(2) Barber and beauty
			 shops are not, however, relieved from collecting and reporting tax on sales of
			 tangible personal property for use or consumption, such as, package cosmetics,
			 hair tonics, lotions and like articles when sold apart from the rendering of
			 personal services. §
								40-23-2(1)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.08 - Belting

Current through Register Vol. 42, No. 9, June 28, 2024
Belting purchased for use on a particular machine used in
				manufacturing is taxed at the special machine rate of 1 1/2% even though such
				belting may not be purchased to the exact length required. §
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.09 - Boiler Tubes

Current through Register Vol. 42, No. 9, June 28, 2024
Boiler tubes used in repairing boilers used to furnish heat or
				power used in manufacturing are taxed at 1 1/2% as parts for machines used in
				manufacturing. §
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.09.02 - Sales Of Textbooks, Other Books, And School Supplies By Schools

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The term
			 "elementary or secondary school" as used in this rule shall mean a school where
			 the curriculum consists of one or more of grade levels K through 12. This term
			 shall not include nurseries and day care centers nor shall it include private
			 schools at which the courses of study are limited to specialized subjects such
			 as dance, horseback riding, music, cooking, sewing, or religion.
(2) The sales and use tax statutes contain no
			 exemption for sales of textbooks, other books, and school supplies.
			 Accordingly, unless the sales or use tax statutes contain a specific exemption
			 for the seller or purchaser, sales or use tax is due on retail sales of these
			 items at the general rate of tax. (Sections
			 40-23-2(1) and
			 40-23-61(a),
Code of Ala. 1975
)
(3) Sales of textbooks, other books, and
			 school supplies made by a school (not including an institution of higher
			 learning) owned and operated by a county or a municipality of the State of
			 Alabama are not subject to sales or use tax. (City of Anniston v. State, 265
			 Ala. 303, 91 So. 2d 211 (1956))
(4)
			 Sales of textbooks, other books, and school supplies made by a privately-owned
			 and operated elementary or secondary school or by an elementary or secondary
			 school owned and operated by the State of Alabama are exempt from sales or use
			 tax when the net proceeds from the sales are used solely for the benefit of the
			 elementary or secondary school. See Sales and Use Tax Rule
			 810-6-2-.88.04 entitled Exemption for Certain Sales by Elementary and Secondary Schools,
			 School Sponsored Clubs and Organizations, and School Affiliated Groups.
			 (Section
			 40-9-31,
Code of Ala. 1975
)
(5) Except as outlined in paragraph (4),
			 sales of textbooks, other books, and school supplies made by a privately owned
			 and operated school or college or by a school or college owned and operated by
			 the State of Alabama are subject to sales or use tax. (Sections
			 40-23-2(1) and
			 40-23-61(a),
Code of Ala. 1975
)
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-9-31,
				  40-23-2(1),
				  40-23-31,
				  40-23-61(a),
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.10 - Coal Loading Machines

Current through Register Vol. 42, No. 9, June 28, 2024
Coal loading machines used in mines are taxed at the special
				machine rate of 1 1/2%. §
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.11 - Coal Cutting Machines

Current through Register Vol. 42, No. 9, June 28, 2024
Coal cutting machines are taxed at the special rate of 1 1/2%.
				§
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.12 - Coke, Petroleum

Current through Register Vol. 42, No. 9, June 28, 2024
Petroleum coke and pitch used in the manufacture of aluminum
				from alumina are subject to tax at the special machine rate where such
				petroleum coke and pitch are made into linings for pots where alumina is
				reduced to aluminum or are made into anodes for such pots. §
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.12.05 - Community Action Agencies

Current through Register Vol. 42, No. 9, June 28, 2024
Sales of tangible personal property to organizations which are
				nonprofit corporations including those that are federally funded are subject to
				state and local sales tax. (Community Action Agency of Huntsville, Madison
				County, Inc., v. State of Alabama) (Adopted August 10, 1982)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.12.06 - Compressors, Tar Buckets, Portable Signs

Current through Register Vol. 42, No. 9, June 28, 2024
Compressors, tar buckets, and portable signs mounted on wheels
				are not considered trailers. A trailer is defined as a vehicle without motive
				power designed to carry persons or property wholly on its own structure and to
				be drawn by a motor vehicle. Since portable compressors, portable tar buckets,
				and portable signs are not designed for ordinary highway hauling purposes, they
				are subject to tax at the rate of 4 percent. (Alabama Dept. of Revenue, Horace
				Hitt, Chief, Sales and Use Tax Division; adopted December 5, 1984; effective
				date January 10, 1985)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.13 - Compositions

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Gross proceeds
			 accruing from the retail sales of compositions, paste-ups, or layouts sold to
			 printers, publishers, or others are subject to the sales tax at the machine
			 rate of 1 1/2%.
(2) Subject to the
			 criteria outlined in Sales and Use Tax Rule
			 810-6-1-.80 entitled ingredient or Component of Product Manufactured or Compounded for
			 Sale, sales of materials to the manufacturer of the compositions are at
			 wholesale, tax free, when such materials become a component of the
			 compositions, etc., produced for sale. The machines used by the composition
			 manufacturer in manufacturing the compositions are taxable at the machine rate
			 of 1 1/2%. The supplies, materials and equipment not becoming a component of
			 the product sold, or not constituting machines used in manufacturing are
			 subject to the sales or use tax, whichever may apply, at the general rate of
			 4%. (Sections
			 40-23-1(a)(9) b and
			 40-23-60(4)
			 b)
(3) Where a printer or publisher
			 manufactures compositions for their own use, sales or use tax, whichever may
			 apply shall be due on the purchase price of the materials becoming a component
			 of the compositions at the machine rate of 1 1/2%.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83,
				  40-23-2(3)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.14 - Cotton Gins

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Cotton gin
			 machinery and equipment used in separating lint from seed, in cleaning and
			 conditioning lint, in baling lint, the engines or motors furnishing the power
			 for such separating, cleaning, conditioning and baling, and the equipment used
			 to carry the cotton lint and seed, from step to step in the ginning process are
			 taxed at the special machine rate of 1 1/2%.
The equipment which carries the seed cotton directly into the
				first processing machine and the blower which discharges the seed from the gin
				are considered to be attachments to the processing machines and therefore, are
				also taxed at the special rate.
(2) The special rate does not, however, apply
			 to conveyor equipment used in unloading seed cotton and putting it into storage
			 and does not apply to moving cotton seed from the gin to storage and from
			 storage into transport equipment. Other equipment and materials which are taxed
			 at the general 4% rate are scales of all description and building materials
			 used in the construction of the gin house and storage facilities. (Adopted
			 March 9, 1961, amended November 1, 1963, effective July 1, 1963) §§
								40-23-2(3),
			 40-23-2(1)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.15 - Crossties Used In Mining

Current through Register Vol. 42, No. 9, June 28, 2024
Crossties and switchties used in the construction and
				maintenance of tracks used in bringing minerals to the surface of the earth are
				taxed at the special machine rate of 1 1/2%. This provision does not, however,
				extend to crossties and switchties used in the construction or maintenance of
				tracks used in transporting minerals from the mine after the mining operation
				has been completed and it does not extend to timbers used in erecting
				structures in or about mines or used in supporting mine roofs. §
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.15.03 - Double Wide Mobile Homes

Current through Register Vol. 42, No. 9, June 28, 2024
Mobile homes whether they be of the double wide variety or the
				standard variety are in fact mobile homes. Mobile homes, including double wide
				mobile homes, do not qualify as modular buildings. §
								40-23-2(4) (Adopted August 10, 1982)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.15.05 - Dry Docks

Current through Register Vol. 42, No. 9, June 28, 2024
A dry dock is subject to the sales or use tax, whichever
				applies. A dry dock is not a vessel, nor is it a barge, exempted from the sales
				or use tax. §
								40-23-4(12)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.16 - Dust Collecting Equipment

Current through Register Vol. 42, No. 9, June 28, 2024
Dust collectors made up of ducts, collectors, filters, and
				other parts are not of themselves machines used in manufacturing. They may,
				however, by attachment to a machine used in manufacturing take the special one
				and half percent rate. The special rate would not in any event apply with
				respect to sheet metal or other building materials used to construct duct work
				or other parts of dust collection systems where such materials become a part of
				the building in which the system is located. §
								40-23-1.(10)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.17 - Electric Motors

Current through Register Vol. 42, No. 9, June 28, 2024
Electric motors used to drive machines used in mining,
				processing or manufacturing are taxed at the special machine rate of 1 1/2%.
				§
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.18 - Electric Mine Locomotives

Current through Register Vol. 42, No. 9, June 28, 2024
Locomotives receiving power from an electric trolley used to
				bring coal to the surface of a mine are taxed under the machine levy at 1 1/2%.
				§
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.19 - Electric Motors, When Furnishing Power For Machines In Manufacturing, Compounding, Processing, Mining Or Quarrying And Plant Maintenance

Current through Register Vol. 42, No. 9, June 28, 2024
Electric motors used to furnish power for machines used in
				manufacturing, compounding, processing, mining, or quarrying are taxed at the
				machine rate of 1 1/2%. Electric motors used to power equipment used primarily
				in plant maintenance are subject to the tax at the general rate of 4%.
				§§
								40-23-2(3),
				40-23-2(1)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.20 - Electrical Equipment, Paper Manufacturers

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 11/3/98)
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.21 - Electrical Supplies Used By Manufacturers Which Are Taxed At Special Rate

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.22 - Engravers And The Machine Rate

Current through Register Vol. 42, No. 9, June 28, 2024
Gross receipts accruing from the retail sales of photo
				engravings, plates, cuts, and other like articles sold to printers are subject
				to the sales tax at the machine rate of 1 1/2% where sold for use as parts or
				attachments of machines used in manufacturing. §
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.22.05 - Federal Tax On Hazardous Chemicals

Current through Register Vol. 42, No. 9, June 28, 2024
It is the position of the Department based on an opinion by the
				Legal Division of the Department of Revenue that the federal tax is to be
				included in the measure of the tax when computing sales and/or use tax on
				retail sales of hazardous chemicals. The federal tax is a "cost of doing
				business" tax levied upon the sale or use of certain chemicals sold by a
				manufacturer, producer or importer thereof. §4662C, Title 26, U.S.C.A.
				reads as follows: "If any person manufactures, produces, or imports a taxable
				chemical and uses such chemical, then such person shall be liable for tax under
				§4661 in the same manner as if such chemical were sold by such person."
				Therefore, if the tax is on the cost of doing business by the provider of the
				chemical, then the federal tax would be included in the measure of the base
				used for computing the sales and/or use tax payable to the state. §
								40-23-1(10) (Adopted August 10, 1982)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.23 - Fire Clay Used In Lining Blast Furnaces, Etc

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia A. Estes
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.24 - Firebrick And Fire Clay - Paper Manufacturers

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia A. Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.25 - Refractories, Rates Applicable To

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The term "refractories" as used in this
			 rule shall mean fire clay, firebrick, magnesite, steel, and other special
			 purpose heat resistant materials.
(2) Refractories, which are not in the nature
			 of building materials and which are designed and manufactured for use as parts
			 or attachments for machines used in manufacturing, compounding, or processing
			 tangible personal property, are taxable at the reduced machine rate of sales or
			 use tax when purchased for use as a part or attachment to manufacturing
			 machinery. (§§
								40-23-2(3) and
			 40-23-61(b))
(3) Refractories purchased for
			 use in lining blast furnaces, kilns, boilers, cupolas, ladles, or other
			 machines used to manufacture, compound, or process tangible personal property
			 are taxable at the reduced machine rate of sales or use tax. (§§
								40-23-2(3) and
			 40-23-61(b))
(4) Refractories purchased for
			 purposes other than becoming parts or attachments to machines used in
			 manufacturing, compounding, or processing tangible personal property are
			 taxable at the general rate of sales or use tax. (§§
								40-23-2(1) and
			 40-23-61(a))
Author:
Patricia A. Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-2 -(1)(3).
				  40-23-61(a)(b),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.26 - Firebrick Used In Lining Blast Furnaces, Etc

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia A. Estes
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.26.02 - Food Products Through Vending Machines, Sale Of

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-2(5),
				  40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.27 - Gold, Coin, And Bullion

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Through May 31, 2018 sales of gold in
			 coin, bullion, nugget, flake, or other form to purchasers within the state are
			 subject to the retail sales or use tax. In any form other than as a mineral in
			 place, not yet extracted, gold is tangible personal property subject to the
			 usual rules of taxation. Therefore, exemption is allowed only if the sale is
			 for resale in the regular course of business or if the gold becomes an
			 ingredient or a component of a new article for sale. Sales to purchasers for
			 investment or speculation are fully taxable and are treated as sales of coins,
			 stamps, paintings, antiques, or other valuables purchased by collectors. When
			 applicable, the tax is measured by the full selling price without deductions
			 for brokerage fees, service fees, or premiums included in the gross
			 price.
(2) Following are a few
			 guidelines for the taxation of gold through May 31, 2018:
(a) Gold purchased and delivered outside the
			 state is subject to use tax at the time it is brought into the state.
(b) Sales of gold to persons who take only a
			 document of ownership covering gold remaining outside of the state are exempt
			 from sales and use tax.
(c) Agents,
			 including gold jobbers and brokers, who sell gold at retail in their own name
			 must collect retail sales tax thereon.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.28 - Gravel Screens

Current through Register Vol. 42, No. 9, June 28, 2024
Gravel screens used in substantially the form in which they are
				purchased as parts of a mechanically powered gravel or sand washer and grader
				are taxed at the special machine rate of 1 1/2%. §
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.29 - Hand Tools Not Exempted As Machines

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The word "machine" as used in the Sales
			 and Use Tax Laws is not understood to mean and include the hand implements used
			 by laborers and craftsmen, commonly referred to as "hand tools" which are
			 manually powered and controlled.
(2) Implements, hand operated, which are
			 powered by electricity, steam or compressed air which is delivered to
			 implements through wires, pipes, or hoses are considered to come within the
			 levy of the tax at 1 1/2% where such implements are used in mining, quarrying,
			 manufacturing, processing or compounding. §§
								40-23-1(10),
			 40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.30 - Hose - Water, Steam, Or Air

Current through Register Vol. 42, No. 9, June 28, 2024
Hose when used as an attachment for a machine used in
				manufacturing, compounding, processing, mining or quarrying is taxed at the
				machine rate of 1 1/2%. Hose used for general purposes or for maintenance is
				taxed at the general rate of 4%. (Adopted March 9, 1961, amended November 1,
				1963) §§
								40-23-2(3),
				40-23-2(1)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.31 - Hospitals, Infirmaries, Sanitariums, And Like Institutions - State, City, and County

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 State, city, and county owned and operated hospitals, infirmaries, sanitariums,
			 and like institutions are exempt from the payment of sales or use tax on their
			 purchases of tangible personal property. §§
								40-23-4(11) and
			 40-23-62(13)
(2) State, city, and county owned
			 and operated hospitals, infirmaries, sanitariums, and like institutions are
			 primarily engaged in the business of rendering services. They are not required
			 to collect and remit sales tax on their gross receipts from meals, bandages,
			 dressings, drugs, x-ray photographs, or other tangible personal property when
			 such items are used in rendering hospital services. This is true irrespective
			 of whether or not such tangible personal property is billed separately to their
			 patients. State, city, and county owned and operated hospitals, infirmaries,
			 sanitariums, and like institutions are deemed to be the purchasers for use or
			 consumption of such tangible personal property; and the sellers of these items
			 are not required to collect sales or use tax on sales of such property to said
			 institutions since such purchases are specifically exempt from sales and use
			 tax pursuant to
Code of Ala. 1975
, §§
								40-23-4(11) and
			 40-23-62(13).
(3) When state, city, or county owned and
			 operated hospitals, infirmaries, sanitariums, and like institutions furnish
			 meals to nurses, attendants, and patients as a part of their services rendered,
			 such institutions are deemed to be the users or consumers of the food and
			 beverages used in the preparation of these meals. Purchases of food and
			 beverages for use or consumption by these institutions are exempt from sales
			 and use tax. §§
								40-23-4(11) and
			 40-23-62(13)
(4) When state owned and operated
			 hospitals, infirmaries, sanitariums, and like institutions operate cafeterias
			 that serve meals to the public, such institutions will be required to collect
			 and remit the sales tax on sales of meals and beverages to their customers.
			 Foodstuffs and beverages withdrawn by such state owned and operated
			 institutions and used or consumed in furnishing meals as outlined in paragraph
			 (3) are not subject to sales tax. §
								40-23-2(1)
			 (5) When city and county owned and operated
			 hospitals, infirmaries, sanitariums, and like institutions operate cafeterias
			 that serve meals to the public, such institutions are not required to collect
			 and remit sales tax on sales of meals to their customers. (City of Anniston v.
			 State of Alabama, 91 So. 2d 211) (Adopted March 9, 1961, amended)
Author:
Statutory Authority:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.32 - House Trailers And Mobile Homes

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The gross proceeds of sales of house
			 trailers or mobile homes are taxable at the reduced automotive rate of sales or
			 use tax. Where any house trailer or mobile home is taken in trade as a credit
			 or part payment on the sale of a new or used house trailer or mobile home, the
			 measure of sales or use tax shall be the price of the new or used house trailer
			 or mobile home sold less credit for the house trailer or mobile home taken in
			 trade. (Sections
			 40-23-2(4) and
			 40-23-61(c),
Code of Ala. 1975
)
(2) The reduced automotive rate of sales or
			 use tax also applies to parts, attachments, or accessories for house trailers
			 or mobile homes purchased from the dealer as a unit along with the house
			 trailer or mobile home. Parts, attachments, or accessories purchased from the
			 dealer after title and possession of the house trailer or mobile home has
			 passed to the purchaser are taxable at the general rate of sales or use tax.
The dealer's sales invoice shall be the basis for determining
				the applicable tax rate unless there is conclusive evidence that the invoice
				does not reveal the true facts. (Sections
				40-23-2(1) and
				40-23-61(a),
Code of Ala. 1975
)
(3) Where a dealer purchases parts and
			 materials or withdraws parts and materials from a stock of goods for use in
			 repairing or reconditioning house trailers or mobile homes which
(i) are owned by the dealer,
(ii) are offered for sale by the dealer, and
(iii) are not for the dealer's own
			 use or consumption, the parts and materials would be exempt from sales or use
			 tax when purchased or withdrawn from the dealer's stock of goods. (Sections
			 40-23-1(a)(9) k and
			 40-23-60(4)
			 j,
Code of Ala. 1975
)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.32.05 - Hydraulic Oils

Current through Register Vol. 42, No. 9, June 28, 2024
Retail sales of hydraulic oils are subject to the sales tax at
				a rate of 4 percent except hydraulic oil used as part of a machine used in
				quarrying, mining, manufacturing, processing, and compounding tangible personal
				property which is taxed at 1 1/2%. §§
								40-23-2(1),
				40-23-2(3) (Adopted August 10, 1982)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.33 - Ice Plants

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 following are taxed at 1 1/2% rate levied on machines used in manufacturing
			 when used by ice manufacturers: pumps, motors, compressors, pipes, valves,
			 gauges, water filters, ice crushing and shaving machines and other machines and
			 the machinery used directly in the ice making process beginning with the point
			 where the water enters into the process through the point where the ice is
			 removed from the cans in which it is made or, if the ice is to be sold as
			 crushed or shaved ice, through the point where the ice is crushed or shaved.
			 Refrigerants used in the manufacturing process are also taxed at the machine
			 rate.
(2) Property taxed at 4% rate
			 includes: ice hooks, hand saws, ice picks, containers (not furnished),
			 tarpaulins, power saws, scoring machine, transportation equipment, ice tickets,
			 office supplies, and equipment, scales, chemicals of all kinds, fuel oil, other
			 oils not classified and taxed as lubricants, advertising materials, mechanical
			 conveyors having no part in the manufacturing process, etc. §§
								40-23-2(1),
			 40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.34 - Improvised Attachments For Machines Used In Manufacturing

Current through Register Vol. 42, No. 9, June 28, 2024
The materials, from which parts and attachments for machines
				used in manufacturing, compounding, processing, mining or quarrying are
				improvised, are taxed at the special 1 1/2% rate when such improvised parts or
				attachments are necessary to the operation of such machines and are customarily
				so used. §
								40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.35 - Insulation, Pipe Coverings, Tank Coverings, Boiler Insulation - Paper Manufacturers

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 11/3/98)
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.36 - Kerosene Used In Making Molds

Current through Register Vol. 42, No. 9, June 28, 2024
Sales to foundrymen of kerosene to be used in making molds and
				cores are taxed at the general rate of 4%. (Adopted March 9, 1961, amended
				November 1, 1963) §§
								40-23-1(10),
				40-23-2(1)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.36.02 - Lawn mowers

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Push type and self-propelled lawn mowers, roto-tillers, and garden tractors do
			 not come within the automotive section of law levying a lower rate of tax, they
			 are taxable at the rate of 4%. §
								40-23-2(1)
			 (2) Self-propelled riding lawn mowers and
			 garden tractors do come within the automotive section and are taxable at the
			 rate of 2%. (Adopted August 15, 1974, amended September 29, 1988, author Dan
			 DeVaughn, Sales and Use Tax Division, adopted December 8, 1988, filed December
			 20. 1988, effective January 24, 1989)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.36.05 - Lay-Away Sales

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The Sales
			 Tax Law defines a sale as follows:
"installment and credit sales and the exchange of properties as
				well as the sale thereof for money, every closed transaction constituting a
				sale." It has been held that Alabama sales tax applies only to sales that are
				"closed" within the state and that, for tax purposes, sales are closed when
				title to the goods are passed to the purchaser.
(2) The time that title to the goods passes
			 as designated by the lay-away contract is determinative of the time that sales
			 tax is due. If there is no lay-away contract or the contract is silent as to
			 the time title transfers, amounts received in payment of the sales price of
			 property held by the seller until the total amount of the sales price is paid
			 to him are not taxable until the total sales price, including the service
			 charge, has been paid and the property delivered to the purchaser.
(3) If the customer fails to complete
			 payments under the lay-away agreement and obtains from the retail merchant a
			 refund of those payments, excluding the service charge, and title has not
			 passed, the retail merchant is entitled to a credit for any sales tax
			 previously paid to the Department upon the transaction regardless of the amount
			 refunded to the customer.
In an incompleted lay-away transaction there can be no "return"
				since the customer never obtains delivery of the goods. (Alabama Dept. of
				Revenue; Chief, Sales & Use Tax Division; adopted October 1, 1959;
				readopted under APA October 31, 1982; amended December 5, 1984; amendment
				effective January 10, 1985)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.37 - Lumber And Timbers Used In Mine Tipple

Current through Register Vol. 42, No. 9, June 28, 2024
Sales of lumber and timbers to mine operators for use in
				constructing or repairing structures such as tipples, bridges, or trestles used
				in supporting mining and processing equipment and tracks are subject to tax at
				the general rate of 4%. This rule does not apply to machines and machinery
				supported by such structures, nor does it apply to crossties and switchties all
				of which are covered in other rules. §
								40-23-1(10)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.38 - Lumber And Timbers Used In Mining

Current through Register Vol. 42, No. 9, June 28, 2024
Sales of lumber and timbers to mine operators for use in the
				building and maintenance of structures and for use in supporting mine roofs are
				subject to sales tax at the general rate of 4%. (Adopted March 9, 1961, amended
				November 1, 1963) §
								40-23-1(10)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.39 - Machine Shop Equipment

Current through Register Vol. 42, No. 9, June 28, 2024
Machine shop equipment used for maintenance and repair purposes
				is taxable at the general rate of 4%. Machines used both in maintenance and
				repair work and in the production of manufactured articles are taxed at the
				special machine rate of 1 1/2% when use in production is substantial. Tax is
				due at the general rate, however, when use in production is an incidental or
				inconsequential use as compared to use in maintenance and repair. (Adopted
				March 9, 1961, amended November 1, 1963) §§
								40-23-1(10),
				40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.40 - Machines, Building Materials

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia A. Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.41 - Machines Furnished And Installed By Building Contractors

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The 1 1/2% tax
			 rate shall apply where a building contractor purchases for installation under a
			 building contract machines and parts or attachments for machines which are to
			 be used in mining, quarrying, manufacturing, compounding or processing. The
			 parts or attachments to come under the special 1 1/2% rate must be made or
			 manufactured for such use and customarily so used.
(2) On the other hand, building materials
			 when used as such cannot come within the special 1 1/2% levy when purchased by
			 a contractor or by a manufacturer regardless of whether or not the structure
			 made therefrom may be used in mining, quarrying, manufacturing, compounding or
			 processing. §§
								40-23-2(3),
			 40-23-1(10)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.41.01 - Sales Of Electrical Generators

Current through Register Vol. 42, No. 9, June 28, 2024
Retail sales of stand alone, commercial and portable electrical
				generators that manufacture alternating current electricity are taxable at the
				reduced machine rate. (Sections
				40-23-2(3) and
				40-23-61(b))
Author:
Jim Smith
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-2(3),
				  40-23-31,
				  40-23-61(b),
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.42 - Machines Or Machinery Not Used In Manufacturing

Current through Register Vol. 42, No. 9, June 28, 2024
Materials or equipment which might constitute a machine or
				machinery when not used for mining, quarrying, manufacturing, compounding or
				processing are taxed at the general rate of 4%. (Adopted March 9, 1961, amended
				November 1, 1963) §
								40-23-1(10)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.43 - Self-Propelled Draglines Used In Mining

Current through Register Vol. 42, No. 9, June 28, 2024
A self-propelled dragline purchased for use in mining tangible
				personal property taxable at the reduced machine rate of sales or use tax.
				Replacement parts and attachments for self-propelled draglines used in mining
				tangible personal property are also taxable at the reduced machine rate of
				sales or use tax when (i) made or manufactured for use on or in the operation
				of the dragline, (ii) necessary to the operation of the dragline, and (iii)
				customarily so used. State v. Twin Seam Mining Co., Inc., 274 Ala. 3, 145 So 2d
				177 (1962) (Sections
				40-23-2(3) and
				40-23-61(b),
Code of Ala. 1975
).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.44 - Magnesite Used In Lining Furnaces, Etc

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia A. Estes
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES › Section 810-6-2-.45 - Manufacturer's Use Of Electrical Supplies

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.