Ala. Admin. Code r. 810-6-2-.66.05

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

Section 810-6-2-.66.05 - Portable Power Saws

(1) The Sales and/or Use Tax Laws levy a tax of 1 1/2% on the net difference paid for any machine, machinery, or equipment used in planting, cultivating, or harvesting farm products or used in connection with the production of agricultural produce or products, livestock, or poultry on farms.

(2) The machines and machinery including chain saws used in production and harvesting of timber grown on tree farms, including pulpwood are taxed at 1 1/2%. Chain saws used for clearing land, cutting firewood, or other nonagricultural uses are taxed at 4%. (§ 40-23-2(3), adopted March 9, 1961, amended July 27, 1964, amended June 12, 1978) §§ 40-23-37, 40-23-2(1)

Author:

Ala. Admin. Code r. 810-6-2-.66.05

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