Ala. Admin. Code r. 810-6-2-.34
Current through Register Vol. 43, No. 1, October 31, 2024
The materials, from which parts and attachments for machines used in manufacturing, compounding, processing, mining or quarrying are improvised, are taxed at the special 1 1/2% rate when such improvised parts or attachments are necessary to the operation of such machines and are customarily so used. § 40-23-2(3)
Author:
Ala. Admin. Code r. 810-6-2-.34
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.