Taxes Levied on Gross Sales and Gross Receipts; Applicable Tax Rates | Midpage

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Alabama Administrative Code

Chapter 810-6-2

Taxes Levied on Gross Sales and Gross Receipts; Applicable Tax Rates

Alabama Department of Revenue

810-6-2-.01Abrasives - Shot, Grit, Etc 810-6-2-.02Accessories On New Automobiles, Applicable Tax Levy 810-6-2-.02.05Agricultural Publications 810-6-2-.03Annealing Pots 810-6-2-.04Automotive Demonstrator, Levy Of Tax 810-6-2-.06Baking Pans 810-6-2-.07Barbers And Beauticians 810-6-2-.08Belting 810-6-2-.09Boiler Tubes 810-6-2-.09.02Sales Of Textbooks, Other Books, And School Supplies By Schools 810-6-2-.10Coal Loading Machines 810-6-2-.11Coal Cutting Machines 810-6-2-.12Coke, Petroleum 810-6-2-.12.05Community Action Agencies 810-6-2-.12.06Compressors, Tar Buckets, Portable Signs 810-6-2-.13Compositions 810-6-2-.14Cotton Gins 810-6-2-.15Crossties Used In Mining 810-6-2-.15.03Double Wide Mobile Homes 810-6-2-.15.05Dry Docks 810-6-2-.16Dust Collecting Equipment 810-6-2-.17Electric Motors 810-6-2-.18Electric Mine Locomotives 810-6-2-.19Electric Motors, When Furnishing Power For Machines In Manufacturing, Compounding, Processing, Mining Or Quarrying And Plant Maintenance 810-6-2-.22Engravers And The Machine Rate 810-6-2-.22.05Federal Tax On Hazardous Chemicals 810-6-2-.25Refractories, Rates Applicable To 810-6-2-.27Gold, Coin, And Bullion 810-6-2-.28Gravel Screens 810-6-2-.29Hand Tools Not Exempted As Machines 810-6-2-.30Hose - Water, Steam, Or Air 810-6-2-.31Hospitals, Infirmaries, Sanitariums, And Like Institutions - State, City And County 810-6-2-.32House Trailers And Mobile Homes 810-6-2-.32.05Hydraulic Oils 810-6-2-.33Ice Plants 810-6-2-.34Improvised Attachments For Machines Used In Manufacturing 810-6-2-.36Kerosene Used In Making Molds 810-6-2-.36.02Lawn mowers 810-6-2-.36.05Lay-Away Sales 810-6-2-.37Lumber And Timbers Used In Mine Tipple 810-6-2-.38Lumber And Timbers Used In Mining 810-6-2-.39Machine Shop Equipment 810-6-2-.41Machines Furnished And Installed By Building Contractors 810-6-2-.41.01Sales Of Electrical Generators 810-6-2-.42Machines Or Machinery Not Used In Manufacturing 810-6-2-.43Self-Propelled Draglines Used In Mining 810-6-2-.46Manufacturer's Use Of Patterns 810-6-2-.46.01Marine Dealers, Sales By 810-6-2-.47Material Handling Equipment 810-6-2-.48Materials From Which Patterns Are Manufactured, Tax Rates Applicable 810-6-2-.49Mats Purchased For Use In Newspaper Advertising 810-6-2-.50Meals Furnished Along With Rooms By Schools And Colleges 810-6-2-.51Meals Sold By Schools 810-6-2-.51.05Members Of Armed Services Stationed In Alabama Subject To Sales And Use Taxes 810-6-2-.51.07Metal Cleaning Chemicals 810-6-2-.52Molding Machines 810-6-2-.52.03Music Machines 810-6-2-.52.05National And State Banks 810-6-2-.53Negatives 810-6-2-.54Packaging Equipment 810-6-2-.56Pan Glaze 810-6-2-.56.01Used Equipment 810-6-2-.57Parts And Attachments For Machines Used In Manufacturing 810-6-2-.58Patterns Purchased For Use 810-6-2-.59Patterns Used By Operators Of Foundries 810-6-2-.62Pipe Threading Machines 810-6-2-.63Piping 810-6-2-.64Piping In Manufacturing Plant 810-6-2-.65Plates, Printers 810-6-2-.66Platform Trucks 810-6-2-.66.05Portable Power Saws 810-6-2-.67Power Cables 810-6-2-.68Power Lines 810-6-2-.69Printers, Applicable Tax Rate 810-6-2-.71Proofs 810-6-2-.72Pumps, Mines 810-6-2-.73Rail Bonds Used In Mining 810-6-2-.74Railroad Companies - Machines 810-6-2-.74.05Railroad Rails 810-6-2-.75Rails Used In Mining 810-6-2-.78Repairs, Machines 810-6-2-.79Repairs Of Electric Motors And Electric Generators 810-6-2-.79.03Repossessed Used Vehicles, Sales Of 810-6-2-.79.04Restaurant, Equipment And Supplies 810-6-2-.87Sand Handling And Sand Conditioning Equipment 810-6-2-.88Sawdust Removal Equipment 810-6-2-.88.02School Buses 810-6-2-.88.03Schools And Colleges Owned By The State, Counties Or Cities, Sales Made By 810-6-2-.88.04Exemption For Certain Sales By Elementary And Secondary Schools, School Sponsored Clubs And Organizations, And School Affiliated Groups 810-6-2-.89Scrap Metal Shredder 810-6-2-.90.01Seller’s Responsibility To Collect And Pay State Sales Tax And Seller’s Use Tax 810-6-2-.90.02Simplified Sellers Use Tax Remittance Program 810-6-2-.90.03Requirement For Certain Out-Of-State Sellers Making Significant Sales Into Alabama 810-6-2-.90.04Requirements For Certain Marketplace Facilitators And Marketplace Sellers 810-6-2-.92Soft Drink Bottlers 810-6-2-.92.02State, County And City, Sales Made By 810-6-2-.93Steel Plate 810-6-2-.94Storage Tanks 810-6-2-.95Supplies And Materials 810-6-2-.96Switchboards 810-6-2-.97Tanks Used In Manufacturing 810-6-2-.98Equipment Used By Television, Cable TV, And Radio Stations 810-6-2-.99Tool Steel 810-6-2-.100Track Accessories Used In Mining 810-6-2-.101Transformers 810-6-2-.102Trolley, Materials, Mines 810-6-2-.103Truck Bodies, Rates Of Tax 810-6-2-.104Used Automotive Vehicles 810-6-2-.104.02Used Vehicles Acquired In Trades, Sales Of 810-6-2-.105Wire Rope 810-6-2-.106Wire Rope Used On Machines 810-6-2-.107Wholesale Sales 810-6-2-.108Paper Manufacturer’s, Tax Rates Applicable To