Ala. Admin. Code r. 810-6-2-.01

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

Section 810-6-2-.01 - Abrasives - Shot, Grit, Etc

Shot, grit, stars, sand, and other abrasives of like kind are taxed as parts or attachments to machines when used in machines manufacturing or processing tangible personal property. Such abrasive, when used in maintenance of equipment or when used for purposes other than manufacturing or processing tangible personal property are taxed at the general rate. § 40-23-2(3)

Author:

Ala. Admin. Code r. 810-6-2-.01

Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.