Ala. Admin. Code r. 810-6-2-.41.01

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

Section 810-6-2-.41.01 - Sales Of Electrical Generators

Retail sales of stand alone, commercial and portable electrical generators that manufacture alternating current electricity are taxable at the reduced machine rate. (Sections 40-23-2(3) and 40-23-61(b) )

Author: Jim Smith

Ala. Admin. Code r. 810-6-2-.41.01

New Rule: Filed June 4, 1998; effective July 9, 1998.

Statutory Authority:Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-2(3), 40-23-31, 40-23-61(b), 40-23-83.