Name plates attached by the manufacturer to the manufacturer’s products for identification purposes are purchased at wholesale as a component part of the property manufactured for sale. §40-23-1(9c).

Author: Ginger Buchanan

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-23-31, 40-23-83.

History: Amended: Filed August 27, 2014; effective October 1, 2014.