Wire rope is subject to sales or use tax at the 4% general rate when used on locomotive cranes, or other material handling equipment which is not entitled to the special machine rate of 1 1/2% . (Adopted March 9, 1961, amended November 1, 1963) §§40-23-2(1), 40-23-2(3)

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