Steel plate is taxable at the 1 1/2% machine rate when made into a tank at the site when the tank becomes a part of machinery used in manufacturing or processing. § 40-23-2(3)
Author:
Ala. Admin. Code r. 810-6-2-.93
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.