Ala. Admin. Code r. 810-6-2-.15.05

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

Section 810-6-2-.15.05 - Dry Docks

A dry dock is subject to the sales or use tax, whichever applies. A dry dock is not a vessel, nor is it a barge, exempted from the sales or use tax. § 40-23-4(12)

Author:

Ala. Admin. Code r. 810-6-2-.15.05

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