- (1) Push type and self-propelled lawn mowers, roto-tillers, and garden tractors do not come within the automotive section of law levying a lower rate of tax, they are taxable at the rate of 4%. §40-23-2(1)
- (2) Self-propelled riding lawn mowers and garden tractors do come within the automotive section and are taxable at the rate of 2%. (Adopted August 15, 1974, amended September 29, 1988, author Dan DeVaughn, Sales and Use Tax Division, adopted December 8, 1988, filed December 20. 1988, effective January 24, 1989)
Statutory Authority: Code of Ala. 1975, §§40-23-31, 40-23-83.