Trolley equipment used in supplying electric power to mine locomotives used in bringing minerals to the surface of the earth are taxed at the special machine rate of 1 1/2%. This provision, however, does not extend to electric cable, switch gear, and other equipment used to deliver electric current to trolley lines or to other mining machines or machinery. §§40-23-2(3), 40-23-2(1)

Statutory Authority: Code of Ala. 1975, §§40-23-31, 40-23-83.