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
Universal Citation: AL Admin Code R 810-6-2-.01
Current through Register Vol. 42, No. 11, August 30, 2024
Shot, grit, stars, sand, and other abrasives of like kind are taxed as parts or attachments to machines when used in machines manufacturing or processing tangible personal property. Such abrasive, when used in maintenance of equipment or when used for purposes other than manufacturing or processing tangible personal property are taxed at the general rate. § 40-23-2(3)
Author:
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
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