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-.43 - Self-Propelled Draglines Used In Mining

Universal Citation: AL Admin Code R 810-6-2-.43
Current through Register Vol. 42, No. 11, August 30, 2024

A self-propelled dragline purchased for use in mining tangible personal property taxable at the reduced machine rate of sales or use tax. Replacement parts and attachments for self-propelled draglines used in mining tangible personal property are also taxable at the reduced machine rate of sales or use tax when (i) made or manufactured for use on or in the operation of the dragline, (ii) necessary to the operation of the dragline, and (iii) customarily so used. State v. Twin Seam Mining Co., Inc., 274 Ala. 3, 145 So 2d 177 (1962) (Sections 40-23-2(3) and 40-23-61(b), Code of Ala. 1975).

Author: Dan DeVaughn

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

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