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-.74.05 - Railroad Rails

Universal Citation: AL Admin Code R 810-6-2-.74.05

Current through Register Vol. 43, No. 02, November 27, 2024

(1) Railroad rails are taxable at the general rate of 4% when used as a roadway for transportation equipment or for general purposes not described in the next paragraph.

(2) Railroad rails are taxed at the special machine rate of 1 1/2% when used as a roadway for quarrying or mining equipment in quarries or mines or when used on or in the operation of machines used in manufacturing, compounding or processing. (Adopted March 9, 1961, amended November 1, 1963, effective July 1, 1963) §§ 40-23-2(1), 40-23-2(3)

Author:

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

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