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-.30 - Hose - Water, Steam, Or Air
Universal Citation: AL Admin Code R 810-6-2-.30
Current through Register Vol. 42, No. 11, August 30, 2024
Hose when used as an attachment for a machine used in manufacturing, compounding, processing, mining or quarrying is taxed at the machine rate of 1 1/2%. Hose used for general purposes or for maintenance is taxed at the general rate of 4%. (Adopted March 9, 1961, amended November 1, 1963) §§ 40-23-2(3), 40-23-2(1)
Author:
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.