Belting purchased for use on a particular machine used in manufacturing is taxed at the special machine rate of 1 1/2% even though such belting may not be purchased to the exact length required. § 40-23-2(3)
Author:
Ala. Admin. Code r. 810-6-2-.08
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.