Boiler tubes used in repairing boilers used to furnish heat or power used in manufacturing are taxed at 1 1/2% as parts for machines used in manufacturing. § 40-23-2(3)
Author:
Ala. Admin. Code r. 810-6-2-.09
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.