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-.79.04 - Restaurants, Equipment And Supplies
Current through Register Vol. 43, No. 02, November 27, 2024
(1) Restaurants and cafeterias are considered to be processors and compounders of food products for sale; therefore, they are entitled to purchase machines used in processing and compounding at the reduced rate of 1 1/2%.
(2) The machines falling in this category include, but are not limited to, meat slicers, burger patty makers, ice machines, coffee makers, shredders, electric mixers, electric food cutters, french fry machines and ranges.
(3) Items not falling in this category, such as refrigeration units, pots, pans, stainless steel work tables, hand tools, and similar items are taxable at the general rate of 4 percent. §§ 40-23-2(1) and 40-23-2(3) (4) See rule entitled Furnished Containers, 810-6-1-.69 for information regarding application of tax on purchases of paper products. (Adopted August 10, 1982)
Author:
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
