Ala. Admin. Code r. 810-6-1-.134
Current through Register Vol. 43, No. 1, October 31, 2024
Well pumps when installed become realty along with well casing, pump house, well connections, etc. The person who installs the pump is the purchaser at retail who must pay sales tax or use tax, as the case may be. § 40-23-1(10).
Author:
Ala. Admin. Code r. 810-6-1-.134
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.