Electric motors used to furnish power for machines used in manufacturing, compounding, processing, mining, or quarrying are taxed at the machine rate of 1 1/2%. Electric motors used to power equipment used primarily in plant maintenance are subject to the tax at the general rate of 4%. §§40-23-2(3), 40-23-2(1)

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