Ala. Admin. Code r. 810-6-2-.74

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

Section 810-6-2-.74 - Railroad Companies - Machines

Machines when sold to, or for use by, railroad companies in maintaining, repairing or reconditioning their equipment are subject to the sales or use tax at the general rate of 4%. § 40-23-2(1)

Author:

Ala. Admin. Code r. 810-6-2-.74

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