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-.93 - Steel Plate
Universal Citation: AL Admin Code R 810-6-2-.93
Current through Register Vol. 42, No. 11, August 30, 2024
Steel plate is taxable at the 1 1/2% machine rate when made into a tank at the site when the tank becomes a part of machinery used in manufacturing or processing. § 40-23-2(3)
Author:
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
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