Gross receipts accruing from the retail sales of photo engravings, plates, cuts, and other like articles sold to printers are subject to the sales tax at the machine rate of 1 1/2% where sold for use as parts or attachments of machines used in manufacturing. § 40-23-2(3)
Author:
Ala. Admin. Code r. 810-6-2-.22
Statutory Authority:Code of Ala. 1975, § 40-23-31.