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:
Ala. Admin. Code r. 810-6-2-.03
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.