Retail sales of stand-alone, commercial and portable electrical generators that manufacture alternating current electricity are taxable at the reduced machine rate. (Sections 40-23-2(3) and 40-23-61(b))

Author: Jim Smith

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-23-2(3), 40-23-31, 40-23-61(b), 40-23-83.

History: New Rule: Filed June 4, 1998; effective July 9, 1998.