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-.38 - Lumber And Timbers Used In Mining
Universal Citation: AL Admin Code R 810-6-2-.38
Current through Register Vol. 43, No. 02, November 27, 2024
Sales of lumber and timbers to mine operators for use in the building and maintenance of structures and for use in supporting mine roofs are subject to sales tax at the general rate of 4%. (Adopted March 9, 1961, amended November 1, 1963) § 40-23-1(10)
Author:
Statutory Authority: Code of Ala. 1975, § 40-23-31.
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