Section 26-52-318 - Heavy equipment - Definition(a) As used in this section, "heavy equipment" means: (5) Compaction equipment;(8) Crawler tractors and loaders;(9) Demolition equipment;(14) Portable air compressors;(16) Rough terrain fork lifts;(21) Any other equipment determined by the Secretary of the Department of Finance and Administration to be heavy equipment.(b) The gross receipts tax levied under this chapter on the sale of new or used heavy equipment shall be collected, reported, and remitted by the heavy equipment dealer.(c) A heavy equipment dealer shall file a quarterly report with the Department of Finance and Administration identifying all sales of heavy equipment that are exempt from the gross receipts tax levied in this chapter, including without limitation the:(1) Name and address of the purchaser;(4) Amount of sales or use tax paid; and(5) Basis for the exemption.Amended by Act 2019, No. 910,§ 3840, eff. 7/1/2019.Acts 2005, No. 1693, § 1; 2009, No. 682, § 1.