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-.19 - Electric Motors, When Furnishing Power For Machines In Manufacturing, Compounding, Processing, Mining Or Quarrying And Plant Maintenance

Universal Citation: AL Admin Code R 810-6-2-.19
Current through Register Vol. 42, No. 11, August 30, 2024

Electric motors used to furnish power for machines used in manufacturing, compounding, processing, mining, or quarrying are taxed at the machine rate of 1 1/2%. Electric motors used to power equipment used primarily in plant maintenance are subject to the tax at the general rate of 4%. §§ 40-23-2(3), 40-23-2(1)

Author:

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

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