Ala. Admin. Code r. 810-6-1-.167
Current through Register Vol. 43, No. 1, October 31, 2024
Structural steel is a building material and, for that reason, is usually subject to tax at the general rate at the time of its sale to the builder, contractor, or landowner who purchases it to add to or alter real property. This is in accordance with the building material provision found in the definition of "retail sale". In some instances, however, steel fabricators bill out machine parts as structural steel, in which case, where the facts show that the steel purchased is a part or attachment for a machine used in mining, quarrying, manufacturing, processing, or compounding, the machine rate will apply. §§ 40-23-1(10), 40-23-2(3).
Author:
Ala. Admin. Code r. 810-6-1-.167
Statutory Authority Code of Ala. 1975, § 40-23-31.