Piping leading to and from storage tanks and piping bringing gas or water into a plant does not come within the levy on machines used in manufacturing. The general rate of 4% applies. (Adopted March 9, 1961, amended November 1, 1963, effective July 1, 1963) § 40-23-2(1)
Author:
Ala. Admin. Code r. 810-6-2-.63
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.