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-.74 - Railroad Companies - Machines
Universal Citation: AL Admin Code R 810-6-2-.74
Current through Register Vol. 42, No. 11, August 30, 2024
Machines when sold to, or for use by, railroad companies in maintaining, repairing or reconditioning their equipment are subject to the sales or use tax at the general rate of 4%. § 40-23-2(1)
Author:
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
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