Ala. Admin. Code r. 810-6-2-.54
Current through Register Vol. 43, No. 1, October 31, 2024
Mechanical equipment used in measuring, weighing, or packaging by manufacturers, compounders, or processors is taxed at the special machine rate of 1 1/2% when such equipment is a part of the production line used to put the product in condition for sale. § 40-23-2(3)
Author:
Ala. Admin. Code r. 810-6-2-.54
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.