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-.48 - Materials From Which Patterns Are Manufactured, Tax Rates Applicable
Universal Citation: AL Admin Code R 810-6-2-.48
Current through Register Vol. 42, No. 11, August 30, 2024
(1) Pattern materials used by foundrymen in making patterns to be used in casting are taxed at the special machine rate of 1 1/2%.
(2) Sales of patterns are taxed at the special machine rate of 1 1/2% when made to a foundryman to be used by him in making molds for castings.
(3) Sales of supplies and hand tools used in making patterns are subject to the tax at the 4% rate. (Adopted March 9, 1961, amended November 1, 1963, effective July 1, 1963) §§ 40-23-2(3), 40-23-1(10)
Author:
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
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