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-.69 - Printers, Applicable Tax Rate
Universal Citation: AL Admin Code R 810-6-2-.69
Current through Register Vol. 42, No. 11, August 30, 2024
Sales of materials to printers are at wholesale, tax free, when such materials become a component of the printed matter produced for sale. The machines used in the printing come within the machine levy and are taxed at the 1 1/2% rate. The supplies, materials, and equipment not becoming a component of the product sold or not constituting a machine used in manufacturing are subject to the sales or use tax, whichever may apply, at the general rate of 4%.
Author:
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
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