Ala. Admin. Code r. 810-6-2-.30

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

Section 810-6-2-.30 - Hose - Water, Steam, Or Air

Hose when used as an attachment for a machine used in manufacturing, compounding, processing, mining or quarrying is taxed at the machine rate of 1 1/2%. Hose used for general purposes or for maintenance is taxed at the general rate of 4%. (Adopted March 9, 1961, amended November 1, 1963) §§ 40-23-2(3), 40-23-2(1)

Author:

Ala. Admin. Code r. 810-6-2-.30

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