Ala. Admin. Code r. 810-6-2-.29

Current through Register Vol. 42, No. 12, September 30, 2024

Section 810-6-2-.29 - Hand Tools Not Exempted As Machines

(1) The word "machine" as used in the Sales and Use Tax Laws is not understood to mean and include the hand implements used by laborers and craftsmen, commonly referred to as "hand tools" which are manually powered and controlled.

(2) Implements, hand operated, which are powered by electricity, steam or compressed air which is delivered to implements through wires, pipes, or hoses are considered to come within the levy of the tax at 1 1/2% where such implements are used in mining, quarrying, manufacturing, processing or compounding. §§ 40-23-1(10), 40-23-2(3)

Author:

Ala. Admin. Code r. 810-6-2-.29

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