Pipe threading machines used for construction purposes by a contractor or other builder are taxed at the 4% general rate. §§ 40-23-1(10), 40-23-2(1)
Author:
Ala. Admin. Code r. 810-6-2-.62
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.