Ala. Admin. Code r. 810-6-1-.126
Materials used in the construction of pole lines for the transmission of electric power and telephone, telegraph, radio, and television signals are building materials. These materials are purchased at retail subject to sales or use tax, whichever may apply, by the persons who erect the pole lines into place by attaching to real property. These materials include poles, lines, lightning arresters, circuit breakers, switch gear, all pole accessories and also include, all the materials and equipment used in the construction of substations. This class of materials is subject to tax at the four percent rate with the exception of transformers and amplifiers which are taxable at the machine rate of one and one-half percent. (Adopted May 26, 1961. Amended November 1, 1963; effective July 1, 1963.) §§ 40-23-1(10), 40-23-2(3).
Author:
Ala. Admin. Code r. 810-6-1-.126
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.