Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES
- Section 810-6-2-.01 - Abrasives - Shot, Grit, Etc
- Section 810-6-2-.02 - Accessories On New Automobiles, Applicable Tax Levy
- Section 810-6-2-.02.05 - Agricultural Publications
- Section 810-6-2-.03 - Annealing Pots
- Section 810-6-2-.04 - Automotive Demonstrator, Levy Of Tax
- Section 810-6-2-.05 - Automotive Supply Jobbers, Where Taxability Usually Applies
- Section 810-6-2-.06 - Baking Pans
- Section 810-6-2-.07 - Barbers And Beauticians
- Section 810-6-2-.08 - Belting
- Section 810-6-2-.09 - Boiler Tubes
- Section 810-6-2-.09.02 - Sales Of Textbooks, Other Books, And School Supplies By Schools
- Section 810-6-2-.10 - Coal Loading Machines
- Section 810-6-2-.11 - Coal Cutting Machines
- Section 810-6-2-.12 - Coke, Petroleum
- Section 810-6-2-.12.05 - Community Action Agencies
- Section 810-6-2-.12.06 - Compressors, Tar Buckets, Portable Signs
- Section 810-6-2-.13 - Compositions
- Section 810-6-2-.14 - Cotton Gins
- Section 810-6-2-.15 - Crossties Used In Mining
- Section 810-6-2-.15.03 - Double Wide Mobile Homes
- Section 810-6-2-.15.05 - Dry Docks
- Section 810-6-2-.16 - Dust Collecting Equipment
- Section 810-6-2-.17 - Electric Motors
- Section 810-6-2-.18 - Electric Mine Locomotives
- Section 810-6-2-.19 - Electric Motors, When Furnishing Power For Machines In Manufacturing, Compounding, Processing, Mining Or Quarrying And Plant Maintenance
- Section 810-6-2-.20 - Electrical Equipment, Paper Manufacturers
- Section 810-6-2-.21 - Electrical Supplies Used By Manufacturers Which Are Taxed At Special Rate
- Section 810-6-2-.22 - Engravers And The Machine Rate
- Section 810-6-2-.22.05 - Federal Tax On Hazardous Chemicals
- Section 810-6-2-.23 - Fire Clay Used In Lining Blast Furnaces, Etc
- Section 810-6-2-.24 - Firebrick And Fire Clay - Paper Manufacturers
- Section 810-6-2-.25 - Refractories, Rates Applicable To
- Section 810-6-2-.26 - Firebrick Used In Lining Blast Furnaces, Etc
- Section 810-6-2-.26.02 - Food Products Through Vending Machines, Sale Of
- Section 810-6-2-.27 - Gold, Coin, And Bullion
- Section 810-6-2-.28 - Gravel Screens
- Section 810-6-2-.29 - Hand Tools Not Exempted As Machines
- Section 810-6-2-.30 - Hose - Water, Steam, Or Air
- Section 810-6-2-.31 - Hospitals, Infirmaries, Sanitariums, And Like Institutions - State, City, and County
- Section 810-6-2-.32 - House Trailers And Mobile Homes
- Section 810-6-2-.32.05 - Hydraulic Oils
- Section 810-6-2-.33 - Ice Plants
- Section 810-6-2-.34 - Improvised Attachments For Machines Used In Manufacturing
- Section 810-6-2-.35 - Insulation, Pipe Coverings, Tank Coverings, Boiler Insulation - Paper Manufacturers
- Section 810-6-2-.36 - Kerosene Used In Making Molds
- Section 810-6-2-.36.02 - Lawn mowers
- Section 810-6-2-.36.05 - Lay-Away Sales
- Section 810-6-2-.37 - Lumber And Timbers Used In Mine Tipple
- Section 810-6-2-.38 - Lumber And Timbers Used In Mining
- Section 810-6-2-.39 - Machine Shop Equipment
- Section 810-6-2-.40 - Machines, Building Materials
- Section 810-6-2-.41 - Machines Furnished And Installed By Building Contractors
- Section 810-6-2-.41.01 - Sales Of Electrical Generators
- Section 810-6-2-.42 - Machines Or Machinery Not Used In Manufacturing
- Section 810-6-2-.43 - Self-Propelled Draglines Used In Mining
- Section 810-6-2-.44 - Magnesite Used In Lining Furnaces, Etc
- Section 810-6-2-.45 - Manufacturer's Use Of Electrical Supplies
- Section 810-6-2-.46 - Manufacturer's Use Of Patterns
- Section 810-6-2-.46.01 - Marine Dealers, Sales By
- Section 810-6-2-.47 - Material Handling Equipment
- Section 810-6-2-.48 - Materials From Which Patterns Are Manufactured, Tax Rates Applicable
- Section 810-6-2-.49 - Mats Purchased For Use In Newspaper Advertising
- Section 810-6-2-.50 - Meals Furnished Along With Rooms By Schools And Colleges
- Section 810-6-2-.51 - Meals Sold By Schools
- Section 810-6-2-.51.05 - Members Of Armed Services Stationed In Alabama Subject To Sales And Use Taxes
- Section 810-6-2-.51.07 - Metal Cleaning Chemicals
- Section 810-6-2-.52 - Molding Machines
- Section 810-6-2-.52.03 - Music Machines
- Section 810-6-2-.52.05 - National And State Banks
- Section 810-6-2-.53 - Negatives
- Section 810-6-2-.54 - Packaging Equipment
- Section 810-6-2-.55 - Packing, Paper Manufacturers
- Section 810-6-2-.56 - Pan Glaze
- Section 810-6-2-.56.01 - Used Equipment
- Section 810-6-2-.56.02 - Paper Manufacturers - Taxable Items Used
- Section 810-6-2-.56.03 - Items Used Which Are Taxed As Machines, Paper Manufacturers
- Section 810-6-2-.57 - Parts And Attachments For Machines Used In Manufacturing
- Section 810-6-2-.58 - Patterns Purchased For Use
- Section 810-6-2-.59 - Patterns Used By Operators Of Foundries
- Section 810-6-2-.60 - Photographs, Photostats, Blueprints, Etc., And Applicable Special Machine Rate
- Section 810-6-2-.61 - Pipe, Pipe Fittings, Valves And Pipe Fitting Supplies - Paper Manufacturers
- Section 810-6-2-.62 - Pipe Threading Machines
- Section 810-6-2-.63 - Piping
- Section 810-6-2-.64 - Piping In Manufacturing Plant
- Section 810-6-2-.65 - Plates, Printers
- Section 810-6-2-.66 - Platform Trucks
- Section 810-6-2-.66.05 - Portable Power Saws
- Section 810-6-2-.67 - Power Cables
- Section 810-6-2-.68 - Power Lines
- Section 810-6-2-.69 - Printers, Applicable Tax Rate
- Section 810-6-2-.71 - Proofs
- Section 810-6-2-.72 - Pumps, Mines
- Section 810-6-2-.73 - Rail Bonds Used In Mining
- Section 810-6-2-.74 - Railroad Companies - Machines
- Section 810-6-2-.74.05 - Railroad Rails
- Section 810-6-2-.75 - Rails Used In Mining
- Section 810-6-2-.76 - Recording Instruments - Paper Manufacturers
- Section 810-6-2-.77 - Recovery Lance Hose (Steam Hose) - Paper Manufacturers
- Section 810-6-2-.78 - Repairs, Machine
- Section 810-6-2-.79 - Repairs Of Electric Motors And Electric Generators
- Section 810-6-2-.79.03 - Repossessed Used Vehicles, Sales Of
- Section 810-6-2-.79.04 - Restaurants, Equipment And Supplies
- Section 810-6-2-.79.05 - Rural Electrification Authority (R.E.A.) (Repealed)
- Section 810-6-2-.86 - Sales Tax On Admissions To Be Shown As Separate Item
- Section 810-6-2-.87 - Sand Handling And Sand Conditioning Equipment
- Section 810-6-2-.88 - Sawdust Removal Equipment
- Section 810-6-2-.88.02 - School Buses
- Section 810-6-2-.88.03 - Schools And Colleges Owned By The State, Counties Or Cities, Sales Made By
- Section 810-6-2-.88.04 - Exemption For Certain Sales By Elementary And Secondary Schools, School Sponsored Clubs and Organizations, And School Affiliated Groups
- Section 810-6-2-.89 - Scrap Metal Shredder
- Section 810-6-2-.90 - Shafting, Paper Manufacturers
- Section 810-6-2-.90.01 - Seller's Responsibility To Collect And Pay State Sales Tax And Seller's Use Tax
- Section 810-6-2-.90.02 - Simplified Sellers Use Tax Remittance Program
- Section 810-6-2-.90.03 - Requirements For Certain Out-Of-State Sellers Making Significant Sales Into Alabama
- Section 810-6-2-.90.04 - Requirements For Certain Marketplace Facilitators And Marketplace Sellers
- Section 810-6-2-.91 - Soda Fountains And Ice Cream Cabinets (REPEALED)
- Section 810-6-2-.92 - Soft Drink Bottlers
- Section 810-6-2-.92.02 - State, County And City, Sales Made By
- Section 810-6-2-.93 - Steel Plate
- Section 810-6-2-.94 - Storage Tanks
- Section 810-6-2-.94.04 - Sugar Sold For Consumption By Bees
- Section 810-6-2-.95 - Supplies And Materials
- Section 810-6-2-.96 - Switchboards
- Section 810-6-2-.97 - Tanks Used In Manufacturing
- Section 810-6-2-.98 - Equipment Used By Television, Cable TV, And Radio Stations
- Section 810-6-2-.99 - Tool Steel
- Section 810-6-2-.100 - Track Accessories Used In Mining
- Section 810-6-2-.101 - Transformers
- Section 810-6-2-.102 - Trolley, Materials, Mine
- Section 810-6-2-.103 - Truck Bodies, Rates Of Tax
- Section 810-6-2-.104 - Used Automotive Vehicles
- Section 810-6-2-.104.02 - Used Vehicles Acquired In Trades, Sales Of
- Section 810-6-2-.104.05 - Machines, Vending
- Section 810-6-2-.105 - Wire Rope
- Section 810-6-2-.106 - Wire Rope Used On Machines
- Section 810-6-2-.107 - Wholesale Sales
- Section 810-6-2-.108 - Paper Manufacturers, Tax Rates Applicable To
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