Ala. Admin. Code r. 810-6-2-.37
Current through Register Vol. 43, No. 1, October 31, 2024
Sales of lumber and timbers to mine operators for use in constructing or repairing structures such as tipples, bridges, or trestles used in supporting mining and processing equipment and tracks are subject to tax at the general rate of 4%. This rule does not apply to machines and machinery supported by such structures, nor does it apply to crossties and switchties all of which are covered in other rules. § 40-23-1(10)
Author:
Ala. Admin. Code r. 810-6-2-.37
Statutory Authority:Code of Ala. 1975, § 40-23-31.