Ala. Admin. Code r. 810-6-1-.80.01

Current through Register Vol. 43, No. 1, October 31, 2024

Section 810-6-1-.80.01 - Oils Used In Aluminum Rolling Process

Oils used in the hot or cold aluminum rolling processes have been determined to remain on and become an ingredient or component part of the rolled aluminum and, therefore, 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 may be purchased by the processor at wholesale, free of sales or use tax.

Author: Dan DeVaughn

Ala. Admin. Code r. 810-6-1-.80.01

Filed August 22, 1989; December 22, 1989. Amended: Filed November 5, 1997; effective December 10, 1997.

Statutory Authority:Code of Ala. 1975, §§ 40-23-1(a)(9) b, 40-23-6(4) b), 40-2A-7(a)(5), 40-23-31, 40-23-83.