Ala. Admin. Code r. 810-6-1-.59

Current through Register Vol. 43, No. 02, November 27, 2024

Section 810-6-1-.59 - Welding Rods And Fluxes

(1) Subject to the criteria outlined in Sales and Use Tax Rule 810-6-1-.80 entitled Ingredient or Component of Product Manufactured or Compounded for Sale. Welding rods and fluxes which are purchased by manufacturers and compounders and which become a component part of the product manufactured or compounded for sale may be purchased at wholesale, tax free. The fluxes must be of the type that have alloying elements that are picked up in the molten pool of metal weld deposit, so that the materials in the flux become a part of the welded structure. (Sections 40-23-1(a)(9) b and 40-23-60(4)(b).

(2) The purchase of welding rods and fluxes for repair work or construction work is subject to the 4 percent sales and/or use taxes whichever may apply.

Author: Dan DeVaughn

Ala. Admin. Code r. 810-6-1-.59

Adopted September 18, 1964. Readopted under APA October 31, 1982. Amended: December 5, 1984. Amended: Filed November 5, 1997; effective December 10, 1997.

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