Mats purchased by advertisers to be furnished to newspaper publishers for use in producing plates used in printing newspapers are taxed at the special machine rate of 1 1/2%. § 40-23-2(3)
Author:
Ala. Admin. Code r. 810-6-2-.49
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.