Ala. Admin. Code r. 810-6-2-.19

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

Section 810-6-2-.19 - Electric Motors, When Furnishing Power For Machines In Manufacturing, Compounding, Processing, Mining Or Quarrying And Plant Maintenance

Electric motors used to furnish power for machines used in manufacturing, compounding, processing, mining, or quarrying are taxed at the machine rate of 1 1/2%. Electric motors used to power equipment used primarily in plant maintenance are subject to the tax at the general rate of 4%. §§ 40-23-2(3), 40-23-2(1)

Author:

Ala. Admin. Code r. 810-6-2-.19

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