Ala. Admin. Code r. 810-6-2-.105
Current through Register Vol. 43, No. 1, October 31, 2024
Wire rope is subject to sales or use tax at the 4% general rate when used on locomotive cranes, or other material handling equipment which is not entitled to the special machine rate of 1 1/2% . (Adopted March 9, 1961, amended November 1, 1963) §§ 40-23-2(1), 40-23-2(3)
Author:
Ala. Admin. Code r. 810-6-2-.105
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.