Hose when used as an attachment for a machine used in manufacturing, compounding, processing, mining or quarrying is taxed at the machine rate of 1 1/2%. Hose used for general purposes or for maintenance is taxed at the general rate of 4%. (Adopted March 9, 1961, amended November 1, 1963) §§40-23-2(3), 40-23-2(1)

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