Ala. Admin. Code r. 810-6-2-.59

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

Section 810-6-2-.59 - Patterns Used By Operators Of Foundries

Foundry operators use patterns to form the molds in which their products are cast. These patterns are subject to tax at the special machine rate of 1 1/2% when purchased by the foundry operators. In those cases where the foundryman fabricates the pattern used by him, the materials used in such fabrication are taxed at the special rate. § 40-23-2(3)

Author:

Ala. Admin. Code r. 810-6-2-.59

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