Ala. Admin. Code r. 810-6-2-.41

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

Section 810-6-2-.41 - Machines Furnished And Installed By Building Contractors

(1) The 1 1/2% tax rate shall apply where a building contractor purchases for installation under a building contract machines and parts or attachments for machines which are to be used in mining, quarrying, manufacturing, compounding or processing. The parts or attachments to come under the special 1 1/2% rate must be made or manufactured for such use and customarily so used.

(2) On the other hand, building materials when used as such cannot come within the special 1 1/2% levy when purchased by a contractor or by a manufacturer regardless of whether or not the structure made therefrom may be used in mining, quarrying, manufacturing, compounding or processing. §§ 40-23-2(3), 40-23-1(10)

Author:

Ala. Admin. Code r. 810-6-2-.41

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