Ala. Admin. Code r. 810-6-2-.17
Current through Register Vol. 43, No. 1, October 31, 2024
Electric motors used to drive machines used in mining, processing or manufacturing are taxed at the special machine rate of 1 1/2%. § 40-23-2(3)
Author:
Ala. Admin. Code r. 810-6-2-.17
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.