Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES
Section 810-6-1-.59 - Welding Rods And Fluxes

Universal Citation: AL Admin Code R 810-6-1-.59

Current through Register Vol. 42, No. 11, August 30, 2024

(1) Subject to the criteria outlined in Sales and Use Tax Rule 810-6-1-.80 entitled Ingredient or Component of Product Manufactured or Compounded for Sale. Welding rods and fluxes which are purchased by manufacturers and compounders and which become a component part of the product manufactured or compounded for sale may be purchased at wholesale, tax free. The fluxes must be of the type that have alloying elements that are picked up in the molten pool of metal weld deposit, so that the materials in the flux become a part of the welded structure. (Sections 40-23-1(a)(9) b and 40-23-60(4)(b).

(2) The purchase of welding rods and fluxes for repair work or construction work is subject to the 4 percent sales and/or use taxes whichever may apply.

Author: Dan DeVaughn

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

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