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-.80.01 - Oils Used In Aluminum Rolling Process
Universal Citation: AL Admin Code R 810-6-1-.80.01
Current through Register Vol. 43, No. 02, November 27, 2024
Oils used in the hot or cold aluminum rolling processes have been determined to remain on and become an ingredient or component part of the rolled aluminum and, therefore, 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 may be purchased by the processor at wholesale, free of sales or use tax.
Author: Dan DeVaughn
Statutory Authority: Code of Ala. 1975, §§ 40-23-1(a)(9) b, 40-23-6(4) b), 40-2A-7(a)(5), 40-23-31, 40-23-83.
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