Ala. Admin. Code r. 810-6-2-.95
Current through Register Vol. 42, No. 12, September 30, 2024
In maintaining and making repairs of machines and equipment used in mining, replacement parts specifically manufactured for use on such machines are taxed at the special machine rate of 1 1/2% when the machines themselves are entitled to the special rate. § 40-23-2(3)
Author:
Ala. Admin. Code r. 810-6-2-.95
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.