- (1) Pattern materials used by foundrymen in making patterns to be used in casting are taxed at the special machine rate of 1 1/2%.
- (2) Sales of patterns are taxed at the special machine rate of 1 1/2% when made to a foundryman to be used by him in making molds for castings.
- (3) Sales of supplies and hand tools used in making patterns are subject to the tax at the 4% rate. (Adopted March 9, 1961, amended November 1, 1963, effective July 1, 1963) §§40-23-2(3), 40-23-1(10)
Statutory Authority: Code of Ala. 1975, §§40-23-31, 40-23-83.