Ala. Admin. Code r. 810-6-1-.124
Current through Register Vol. 43, No. 1, October 31, 2024
Ordinarily pipe fittings are used by builders, contractors, or landowners as building materials which are taxed in accordance with the building material provision found in the definition of retail sales. In some instances, however, pipe fittings are used as standard parts or attachments from machines used in manufacturing, in which case they are entitled to the special machine rate of tax. See Reg. entitled Parts and Attachments. §§ 40-23-1(10), 40-23-2(3).
Author:
Ala. Admin. Code r. 810-6-1-.124
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.