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-.32.05 - Hydraulic Oils
Universal Citation: AL Admin Code R 810-6-2-.32.05
Current through Register Vol. 42, No. 11, August 30, 2024
Retail sales of hydraulic oils are subject to the sales tax at a rate of 4 percent except hydraulic oil used as part of a machine used in quarrying, mining, manufacturing, processing, and compounding tangible personal property which is taxed at 1 1/2%. §§ 40-23-2(1), 40-23-2(3) (Adopted August 10, 1982)
Author:
Statutory Authority: Code of Ala. 1975, § 40-23-31.
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