Ala. Admin. Code r. 810-6-2-.32.05
Current through Register Vol. 42, No. 12, September 30, 2024
Retail sales of hydraulic oils are subject to the sales tax at a rate of 4 percent except hydraulic oil used as part of a machine used in quarrying, mining, manufacturing, processing, and compounding tangible personal property which is taxed at 1 1/2%. §§ 40-23-2(1), 40-23-2(3) (Adopted August 10, 1982)
Author:
Ala. Admin. Code r. 810-6-2-.32.05
Statutory Authority:Code of Ala. 1975, § 40-23-31.