Ala. Admin. Code r. 810-6-2-.36.02

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

Section 810-6-2-.36.02 - Lawn mowers

(1) Push type and self-propelled lawn mowers, roto-tillers, and garden tractors do not come within the automotive section of law levying a lower rate of tax, they are taxable at the rate of 4%. § 40-23-2(1) (2) Self-propelled riding lawn mowers and garden tractors do come within the automotive section and are taxable at the rate of 2%. (Adopted August 15, 1974, amended September 29, 1988, author Dan DeVaughn, Sales and Use Tax Division, adopted December 8, 1988, filed December 20. 1988, effective January 24, 1989)

Author:

Ala. Admin. Code r. 810-6-2-.36.02

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