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-.46 - Manufacturer's Use Of Patterns

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Patterns purchased by a manufacturer for use as a part or attachment to a
			 machine used in manufacturing tangible personal property are subject to the
			 sales and/or use tax at the machine rate of 1 1/2%.
(2) Pattern materials purchased by a
			 manufacturer for use in making patterns that will become a part or attachment
			 for a machine used in manufacturing tangible personal property are subject to
			 the sales and/or use tax at the machine rate of 1 1/2%.
(3) The patterns or materials used in making
			 patterns are taxable to the manufacturer at the time of purchase even though
			 the patterns may pass to the manufacturer's customer after use by the
			 manufacturer in making castings. (Adopted October 29, 1976) §
								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-.47 - Material Handling Equipment

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Equipment used for transporting materials
			 to the plant of a manufacturer, processor, or compounder or used for
			 transporting finished products from such plants is taxed at the general 4%
			 rate.
(2) The movement of materials
			 or products purely for transportation purposes is not manufacturing, processing
			 or compounding. In Alabama - Georgia Syrup Company v. State, 42 So. 2d 796, the
			 Supreme Court of Alabama stated with reference to platform trucks used for
			 moving the company's products in the process of blending and packing. "We do
			 not think that platform trucks are machines within the meaning of the
			 exemption. They are obviously used in transportation from one point in the
			 plant to another and not in compounding and manufacturing of tangible personal
			 property."
(3) The general rule
			 with reference to transportation equipment is that it is taxable at the general
			 rate of 4% up to the point where the materials go into process, the equipment
			 feeding the first processing machine being taxed under the machine levy at l
			 1/2%.
(4) Equipment for
			 transporting the finished product is subject to tax at the general 4% rate, the
			 last equipment to come under the machine levy being that equipment which
			 discharges the finished product from the last machine used in the process.
			 (Adopted March 9, 1961, amended November 1, 1963) §
								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-.48 - Materials From Which Patterns Are Manufactured, Tax Rates Applicable

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Pattern
			 materials used by foundrymen in making patterns to be used in casting are taxed
			 at the special machine rate of 1 1/2%.
(2) Sales of patterns are taxed at the
			 special machine rate of 1 1/2% when made to a foundryman to be used by him in
			 making molds for castings.
(3)
			 Sales of supplies and hand tools used in making patterns are subject to the tax
			 at the 4% rate. (Adopted March 9, 1961, amended November 1, 1963, effective
			 July 1, 1963) §§
								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-.49 - Mats Purchased For Use In Newspaper Advertising

Current through Register Vol. 42, No. 9, June 28, 2024
Mats purchased by advertisers to be furnished to newspaper
				publishers for use in producing plates used in printing newspapers 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-.50 - Meals Furnished Along With Rooms By Schools And Colleges

Current through Register Vol. 42, No. 9, June 28, 2024
Where both lodgings and meals are furnished to students by
				institutions of higher learning, both public and private, the meals are subject
				to sales tax. If both lodgings and meals are furnished for a lump sum, the full
				amount is to be used as the measure of the tax. Where lodgings and the meals
				are furnished for separate amounts and the billings and records of the
				institution show such charges separately, only the charge for meals is to be
				used as the measure of the tax. (Attorney General's Opinion 12-19-60) §
								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-.51 - Meals Sold By Schools

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Sales to children of lunches, when not for profit, in kindergartens, grammar
			 schools, junior high schools, and high schools, both private and public, are
			 specifically exempted from sales tax.
(2) Sales of meals made by all colleges,
			 universities or other institutions of higher learning, both privately and
			 publicly owned and operated, are by specific provisions of the Sales Tax Law
			 subject to sales tax.
(3) Sales of
			 meals made by schools (not including institutions of higher learning) owned and
			 operated by the counties and municipalities of the State of Alabama are not
			 subject to the sales tax. (City of Anniston v. State of Alabama, 91 So. 2d
			 211)
(4) With the exception of the
			 sales of meals described in the paragraphs above, sales of meals made by
			 privately owned and operated schools and colleges and sales of meals made by
			 schools and colleges owned and operated by the State of Alabama are subject to
			 the tax. §
								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-.51.05 - Members Of Armed Services Stationed In Alabama Subject To Sales And Use Taxes

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Members of
			 the armed services of the United States stationed in Alabama have no immunity
			 from sales taxes imposed upon sales of tangible personal property to them by
			 Alabama vendors.
(2) Property is
			 not subject to Alabama use tax where purchased outside Alabama for use in this
			 state by members of the armed services of the United States who are residents
			 of another state, but who are stationed in this state, except that Alabama use
			 tax is due on automobiles where purchased outside Alabama for use in this state
			 where a sales or use tax on such vehicles is levied by but has not been paid to
			 the state of residence of the purchaser. Members of the armed services
			 stationed in states other than Alabama who purchase automotive vehicles outside
			 of Alabama for use outside Alabama but will title and register said vehicle in
			 Alabama will not be subject to the use tax. (Title 50, U.S. Code, §754(2))
			 (Amended June 12, 1978) §§
								40-23-2(4),
			 40-23-102
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-.51.07 - Metal Cleaning Chemicals

Current through Register Vol. 42, No. 9, June 28, 2024
Manufacturers of metal products are taxed on the use of all
				chemicals and oils which they use as cleaning materials, except oils classified
				and taxed as lubricating oils. §
								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-.52 - Molding Machines

Current through Register Vol. 42, No. 9, June 28, 2024
Mechanically operated devices used in making molds from sand
				for use in 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-.52.03 - Music Machines

Current through Register Vol. 42, No. 9, June 28, 2024
Gross receipts from the operation of musical devices (juke
				boxes) are taxable. The Supreme Court of Alabama held in the case Birmingham
				Vending Company v. State of Alabama, 38 So. 2d 876, that both the machine owner
				and the proprietor of the place of the business where the machine was operated
				are jointly and individually liable for the total amount of sales tax due on
				the gross receipts from such machines, where the machine owner supplied the
				machine and recordings, and where the proprietor of the location controlled the
				playing of the machine and both the owner and the proprietor shared in the
				income. The court held that this was a joint venture with either of the parties
				to the venture being liable for the payment of the tax due. §
								40-23-2(2)
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-.52.05 - National And State Banks

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Sales of tangible personal property to any national or state bank are taxable
			 unless the bank is purchasing the property for resale. (Sections
			 40-23-2 and
			 40-23-61,
Code of Ala. 1975
, and
			 12 U.S.C. Section
			 548)
(2) National or state banks that are in the
			 business of selling tangible personal property shall collect sales or use tax
			 on their retail sales. Examples of retail sales by banks include sales by
			 bank-operated cafeterias and sales of personalized checks or coin banks to bank
			 customers. (Sections
			 40-23-2 and
			 40-23-61,
Code of Ala. 1975
, and
			 12 U.S.C. Section
			 548)
Authors:
Patricia A. Estes, Dan
				DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-2,
				  40-23-31,
				  40-23-61,
				  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-.53 - Negatives

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Gross receipts
			 accruing from the retail sales of black and white negatives or color
			 separations sold to printers to produce plates for offset printing 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 plates.
(2) Sales of materials to processors
			 producing negatives are at wholesale, tax free, where such materials become a
			 component of the negatives produced for sale.
(3) Where a printer or publisher develops
			 negatives for his own use, sales or use tax, whichever may apply, shall be due
			 on the purchase price of the materials becoming a component of the negatives at
			 the machine rate of 1 1/2% where the negatives are used as an attachment for
			 machines used in manufacturing plates. §§
								40-23-2(3),
			 40-23-1(9g)
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-.54 - Packaging Equipment

Current through Register Vol. 42, No. 9, June 28, 2024
Mechanical equipment used in measuring, weighing, or packaging
				by manufacturers, compounders, or processors is taxed at the special machine
				rate of 1 1/2% when such equipment is a part of the production line used to put
				the product in condition for sale. §
								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-.55 - Packing, 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-.56 - Pan Glaze

Current through Register Vol. 42, No. 9, June 28, 2024
Pan glaze used by bakers as a coating for pans and trays used
				in baking is a supply item subject to tax. §
								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-.56.01 - Used Equipment

Current through Register Vol. 42, No. 9, June 28, 2024
Used equipment is subject to the sales and use taxes on the
				same basis that new equipment is subject to tax. (Section
				40-23-2(3)
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-.56.02 - Paper Manufacturers - Taxable Items Used

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-.56.03 - Items Used Which Are Taxed As Machines, 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-.57 - Parts And Attachments For Machines Used In Manufacturing

Current through Register Vol. 42, No. 9, June 28, 2024
Materials purchased by a manufacturer, compounder, processor,
				miner, or quarryman for attachment to, or to be made a part of, a machine used
				in manufacturing, compounding, processing, mining or quarrying is entitled to
				the reduced machine rate of sales or use tax regardless of whether or not such
				materials at the time of purchase are recognizable as parts and attachments for
				machines, provided, however, that the parts and attachments made from such
				materials are designed and manufactured for use, customarily so used and
				necessary to the operation of the completed machine. Such materials would
				include, but would not be limited to, tool steel, steel plate, steel angles,
				shafting, packing, pipe, pipe fittings, pipe fitting supplies, valves, steam
				hose, fire clay, bulk lining materials, bulk insulation materials and pipe and
				tank coverings.
Also recording instruments and similar attachments which are
				not generally classified as parts and attachments to manufacturing machines
				would qualify as parts and attachments when attached directly to a
				manufacturing machine. The reduced machine rate does not, however, extend to
				the materials used in erecting buildings or other structures even though such
				buildings or structures may house or support machines used in manufacturing,
				compounding, processing, mining, or quarrying. (§§
								40-23-2(3) and
				40-23-61(b))
Authors:
Patricia Estes, 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-.58 - Patterns Purchased For Use

Current through Register Vol. 42, No. 9, June 28, 2024
Patterns which become parts or attachments of molding machines
				used in 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-.59 - Patterns Used By Operators Of Foundries

Current through Register Vol. 42, No. 9, June 28, 2024
Foundry operators use patterns to form the molds in which their
				products are cast. These patterns are subject to tax at the special machine
				rate of 1 1/2% when purchased by the foundry operators. In those cases where
				the foundryman fabricates the pattern used by him, the materials used in such
				fabrication are taxed at the special rate. §
								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-.60 - Photographs, Photostats, Blueprints, Etc., And Applicable Special Machine Rate

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
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-.61 - Pipe, Pipe Fittings, Valves And Pipe Fitting Supplies - 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-.62 - Pipe Threading Machines

Current through Register Vol. 42, No. 9, June 28, 2024
Pipe threading machines used for construction purposes by a
				contractor or other builder are taxed at the 4% general rate. §§
								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-.63 - Piping

Current through Register Vol. 42, No. 9, June 28, 2024
Piping leading to and from storage tanks and piping bringing
				gas or water into a plant does not come within the levy on machines used in
				manufacturing. The general rate of 4% applies. (Adopted March 9, 1961, amended
				November 1, 1963, effective July 1, 1963) §
								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-.64 - Piping In Manufacturing Plant

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Piping furnished and installed by
			 contractor along with pump houses and well connections is subject to use tax
			 when intended for use by a paper manufacturer to supply his plant with the
			 water necessary to the manufacturing of paper. The Supreme Court of Alabama
			 held that the pipe and other materials used were building materials which are
			 made taxable at the general tax rate by the building materials provision found
			 in the definition of "sale at retail." (Layne Central Company v. Curry, 8 So.
			 2d 839)
(2) Please note that the
			 Supreme Court has in the Wilputte Coke Oven case made a distinction between
			 "building materials" and recognizable parts and attachments for machines. See
			 Rule
			 810-6-2-.41 Machines Furnished and Installed by Building Contractors.
			 §§4O-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-.65 - Plates, Printers

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Plates purchased by a printer for use as a part or attachment for a machine
			 used in printing tangible personal property are subject to the sales and/or use
			 tax at the machine rate of 1 1/2%.
(2) Materials purchased by a printer for use
			 in making plates that become a part or attachment to a machine used in printing
			 tangible personal property are subject to the sales and/or use tax at the
			 machine rate of 1 1/2%.
(3) The
			 plates or materials used in making plates are taxable to the printer at the
			 time of purchase even though the plates may pass to the printer's customer
			 after use by the printer.
(4) An
			 example would be a person needing business cards with his picture shown
			 thereon. The printer does not have the facilities to make the type plate
			 needed; therefore, he purchases the plate needed to print the cards from a
			 person in the business of making plates. (Adopted October 29, 1976) §
								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-.66 - Platform Trucks

Current through Register Vol. 42, No. 9, June 28, 2024
In Alabama-Georgia Syrup Company v. State of Alabama, 42 So. 2d
				796, the Alabama Supreme Court held that platform trucks "used for moving the
				company's products in the process of blending and packing the syrup in the
				plant" are not exempted by the machine exemption "under old sales tax law." The
				court stated: "We do not think that platform trucks are machines within the
				meaning of the exemption. They are obviously used in transportation from one
				point in the plant to another and not in compounding and manufacturing of
				tangible personal property." §
								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-.66.05 - Portable Power Saws

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 Sales and/or Use Tax Laws levy a tax of 1 1/2% on the net difference paid for
			 any machine, machinery, or equipment used in planting, cultivating, or
			 harvesting farm products or used in connection with the production of
			 agricultural produce or products, livestock, or poultry on farms.
(2) The machines and machinery including
			 chain saws used in production and harvesting of timber grown on tree farms,
			 including pulpwood are taxed at 1 1/2%. Chain saws used for clearing land,
			 cutting firewood, or other nonagricultural uses are taxed at 4%. (§
								40-23-2(3),
			 adopted March 9, 1961, amended July 27, 1964, amended June 12, 1978)
			 §§
								40-23-37,
			 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-.67 - Power Cables

Current through Register Vol. 42, No. 9, June 28, 2024
Power cables supplying power to working areas in mines and
				quarries are subject to the tax at the 4% rate. §
								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-.68 - Power Lines

Current through Register Vol. 42, No. 9, June 28, 2024
Electric power lines carrying electric power into a plant of a
				manufacturer, compounder or processor are taxed at the general rate of 4%.
				(Adopted March 9, 1961, amended November 1, 1963, effective July 1,
				1963)
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-.69 - Printers, Applicable Tax Rate

Current through Register Vol. 42, No. 9, June 28, 2024
Sales of materials to printers are at wholesale, tax free, when
				such materials become a component of the printed matter produced for sale. The
				machines used in the printing come within the machine levy and are taxed at the
				1 1/2% rate. The supplies, materials, and equipment not becoming a component of
				the product sold or not constituting a machine used in manufacturing are
				subject to the sales or use tax, whichever may apply, at the general rate of
				4%.
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-.71 - Proofs

Current through Register Vol. 42, No. 9, June 28, 2024
Gross receipts accruing from the retail sales of proofs sold to
				printers, publishers or others, which are used to make negatives to produce
				plates for offset printing, are subject to the sales tax at the machine rate of
				1 1/2%. The machines used by the processor in the processing of proofs 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 processing are subject to the sales or use tax, whichever may apply at the
				general rate of 4%.
Where a printer or publisher processes proofs for their own
				use, sales or use tax shall be due on the purchase price of the materials
				becoming a component of the proofs at the machine rate of 1 1/2% where the
				proofs are used to make negatives to produce plates for offset printing.
				(Adopted June 20, 1966) §
								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-.72 - Pumps, Mines

Current through Register Vol. 42, No. 9, June 28, 2024
Pumps when used in mining 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-.73 - Rail Bonds Used In Mining

Current through Register Vol. 42, No. 9, June 28, 2024
Rail bonds used in the construction and maintenance of mine
				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
				rail bonds used in the construction and maintenance of trucks used in
				transporting materials from the mine after the mining operation has been
				completed. §§
								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-.74 - Railroad Companies - Machines

Current through Register Vol. 42, No. 9, June 28, 2024
Machines when sold to, or for use by, railroad companies in
				maintaining, repairing or reconditioning their equipment are subject to the
				sales or use tax at the general rate of 4%. §
								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-.74.05 - Railroad Rails

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Railroad
			 rails are taxable at the general rate of 4% when used as a roadway for
			 transportation equipment or for general purposes not described in the next
			 paragraph.
(2) Railroad rails are
			 taxed at the special machine rate of 1 1/2% when used as a roadway for
			 quarrying or mining equipment in quarries or mines or when used on or in the
			 operation of machines used in manufacturing, compounding or processing.
			 (Adopted March 9, 1961, amended November 1, 1963, effective July 1, 1963)
			 §§
								40-23-2(1),
			 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-.75 - Rails Used In Mining

Current through Register Vol. 42, No. 9, June 28, 2024
Mine rails used in the construction and maintenance of tracks
				used in removing minerals from the earth are taxed at the special machine rate
				of 1 1/2%.
This provision does not, however, extend to rails used in the
				construction or maintenance of tracks used in transporting minerals after the
				mining operation has been completed. §§
								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-.76 - Recording Instruments - 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-.77 - Recovery Lance Hose (Steam Hose) - 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-.78 - Repairs, Machine

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 When repairs require service only or service with the use of an inconsequential
			 amount of materials, the amount received is not subject to tax.
(2) When materials and service are used in
			 repairing machines taxed at the special machine rate and when there is no
			 separation in the billing, both materials and services are to be included in
			 gross proceeds of sales at the special rate.
(3) When materials and service are used in
			 repairing machines taxed at the special machine rate with service and materials
			 shown separately, the materials only are subject to the tax.
(4) Materials are taxable at the general rate
			 in any event when sold to repairmen for use in making repairs when such
			 materials lose their identity as the result of such use; for instance, paint,
			 solder, lumber, and sheet metal.
(5) When both materials and services are used
			 in repairing machines taxed at the general rate and when there is no separation
			 in the billing, both materials and services are to be included in the measure
			 of tax to be paid. Both are taxed at the general rate. When the materials are
			 shown separately on the invoice, the materials only are taxable. (Adopted March
			 9, 1961, amended November 1, 1963)
(6) Also see rule entitled Materials Used In
			 Repairing.
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-.79 - Repairs Of Electric Motors And Electric Generators

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Parts and attachments furnished by
			 repairmen in reconditioning or repairing electric motors and electric
			 generators are sold by the repairmen to the owners of the motors and
			 generators. The repairman's sales of repair parts, such as ball bearings,
			 brushes and wire used in rewinding, are subject to the sales tax. These parts
			 and attachments are purchased at wholesale tax free by the repairman.
(2) Materials which lose their identity
			 because of use by a repairman in repairing or reconditioning electric motors
			 and electric generators, such as solder, babbitt, varnish, and insulation paste
			 are subject to sales or use tax when purchased by the repairman. The tax shall
			 be paid to the repairman's supplier or direct to the Department of Revenue as
			 the circumstances require. Provided, however, where a repairman is engaged in
			 the business of selling such repair materials, as well as using them, he may
			 purchase at wholesale all repair materials which he both sells and uses in
			 making repairs and pay direct to the Department of Revenue as sales tax the
			 amount due on both sales and withdrawals from stock for use.
(3) The repairman's charges for labor used in
			 installing parts and materials are not to be included in the measure of tax to
			 be collected from his customers and paid to this state where such charges for
			 labor are separately invoiced by the repairmen to his customers and where the
			 books and records of the repairman are kept in such a manner as to clearly
			 reflect receipts from making installations and rendering services.
(4) In those instances where repair parts are
			 used in repairing or rebuilding a motor or generator used in such a way that it
			 would be taxed at the special machine rate, such repair parts are also taxed at
			 the special rate.
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-.79.03 - Repossessed Used Vehicles, Sales Of

Current through Register Vol. 42, No. 9, June 28, 2024
Resales of automotive vehicles repossessed by the seller or for
				him by a finance company are taxable measured by the gross proceeds of the
				resales thereof less credit for any automotive vehicle accepted as part-payment
				of the sales price of the vehicle so resold.
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-.79.04 - Restaurants, Equipment And Supplies

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Restaurants and cafeterias are considered
			 to be processors and compounders of food products for sale; therefore, they are
			 entitled to purchase machines used in processing and compounding at the reduced
			 rate of 1 1/2%.
(2) The machines
			 falling in this category include, but are not limited to, meat slicers, burger
			 patty makers, ice machines, coffee makers, shredders, electric mixers, electric
			 food cutters, french fry machines and ranges.
(3) Items not falling in this category, such
			 as refrigeration units, pots, pans, stainless steel work tables, hand tools,
			 and similar items are taxable at the general rate of 4 percent. §§
								40-23-2(1) and
			 40-23-2(3)
			 (4) See rule entitled Furnished Containers,
			 810-6-1-.69 for information regarding application of tax on purchases of paper products.
			 (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-.79.05 - Rural Electrification Authority (R.E.A.) (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
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-.86 - Sales Tax On Admissions To Be Shown As Separate Item

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia A. Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-83.
				  40-23-26,
				  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-.87 - Sand Handling And Sand Conditioning Equipment

Current through Register Vol. 42, No. 9, June 28, 2024
Machines and equipment used by manufacturers for conditioning
				and transporting, while in process, sand for use in mold making 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-.88 - Sawdust Removal Equipment

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Equipment manufactured for and
			 customarily used in removing sawdust from saws in saw mills is taxed at the
			 special machine rate of 1 1/2% when such equipment is a part or attachment of
			 the sawing mechanism.
(2) The same
			 rule applies to equipment manufactured for and customarily used to remove waste
			 material from planers, edgers, and other manufacturing machines.
(3) Note, however, the removal or disposal of
			 waste materials is not of itself a manufacturing process. The waste removal
			 equipment must be an attachment of a machine which is covered by the levy on
			 machines used in manufacturing in order for it to take 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-.88.02 - School Buses

Current through Register Vol. 42, No. 9, June 28, 2024
A school bus purchased by an individual for use under direction
				of and control of a board of education is subject to tax. §
								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-.88.03 - Schools And Colleges Owned By The State, Counties Or Cities, Sales Made By

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Except as
			 outlined in paragraph (2), retail sales of tangible personal property made by
			 all schools and colleges owned and operated by the State of Alabama are subject
			 to sales tax.
(2) Sales by
			 elementary or secondary schools owned and operated by the State of Alabama are
			 exempt from sales tax when the net proceeds form the sales are used solely for
			 the benefit of the elementary or secondary school.
(3) Sales made by all colleges, universities,
			 or other institutions of higher learning, both privately and publicly owned and
			 operated, are by specific provisions of the Sales Tax Law subject to sales
			 tax.
(4) If a student activity fee
			 is collected from each student as a lump sum not broken down and covers the
			 yearbook which is then supplied without further charge, the distribution of the
			 yearbooks to the students is a service of the school not subject to
			 tax.
(5) Gross proceeds of sales
			 made by schools (not including institutions of higher learning) owned and
			 operated by the counties and municipalities of the State are not subject to
			 sales tax.
(6) Gross receipts from
			 athletic contests conducted by or under the auspices of state-, city-, and
			 county-operated educational institutions, other than primary or secondary
			 schools, are subject to sales tax. Such institutions must collect the sales tax
			 on their gross receipts from athletic contests and remit the tax to the
			 Department of Revenue. State-, city-, and county-operated primary and secondary
			 schools shall collect the sales tax on their gross receipts from athletic
			 contests including receipts from any football playoff conducted by or under the
			 auspices of the Alabama High School Athletic Association; but, instead of
			 remitting the tax collected to the Department of Revenue, the tax shall be
			 retained by the collecting school and used by the school for school purposes.
Effective July 1, 2006, pursuant to Act #2006-602, this
				exemption and retention of the sales tax collected shall apply to any athletic
				event conducted by or under the auspices of the Alabama High School Athletic
				Association. With the exception of athletic events conducted by educational
				institutions other than primary or secondary schools, no sales tax is due on
				receipts accruing from admissions or fees from other amusements or
				entertainment conducted by schools and colleges owned and operated by the State
				of Alabama, a county or city of the State of Alabama. (Section
				40-23-2(2))
Authors:
Donna Joyner, Dan
				DeVaughn
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-.88.04 - Exemption For Certain Sales By Elementary And Secondary Schools, School Sponsored Clubs and Organizations, And School Affiliated Groups

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The term "
			 elementary or secondary school" as used in Act No. 96-653 and in this
			 regulation shall mean both public and private schools where the curriculum
			 consists of one or more of grade levels K through 12. The term " elementary or
			 secondary school" shall mot 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, or
			 sewing.
(2) Provided the net
			 proceeds from the sales are used solely for the benefit of the elementary or
			 secondary school, sales and use taxes do not apply to sales by the following:
(a) elementary or secondary
			 schools,
(b) nonprofit elementary
			 or secondary school-sponsored clubs and organizations, or
(c) nonprofit elementary or secondary school
			 affiliated groups, such as parent-teacher organizations and booster clubs whose
			 membership may be composed of individuals other than students.
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-.89 - Scrap Metal Shredder

Current through Register Vol. 42, No. 9, June 28, 2024
A scrap metal shredder that will take such items as junk
				automobile bodies and through a series of magnetically operated devices
				separate the metal from the nonmetal items, shred the metal, and hydraulically
				compress it into blocks of certain sizes to specifications so that it can be
				measured when loading the furnace is taxed at the machine rate of 1 1/2%.
				(Adopted June 12, 1978) §
								40-23-2(3)
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-.90 - Shafting, 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.