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-.63 - Piping
Universal Citation: AL Admin Code R 810-6-2-.63
Current through Register Vol. 42, No. 11, August 30, 2024
Piping leading to and from storage tanks and piping bringing gas or water into a plant does not come within the levy on machines used in manufacturing. The general rate of 4% applies. (Adopted March 9, 1961, amended November 1, 1963, effective July 1, 1963) § 40-23-2(1)
Author:
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
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