Retail sales of hydraulic oils are subject to the sales tax at a rate of 4 percent except hydraulic oil used as part of a machine used in quarrying, mining, manufacturing, processing, and compounding tangible personal property which is taxed at 1 1/2%. §§40-23-2(1), 40-23-2(3) (Adopted August 10, 1982)

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