Statutes, codes, and regulations
Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES
Section 810-6-1-.80.02 - Materials Purchased By Manufactures And Compounders For Use As Rust Preventatives Or Protective Coatings

Ala. Admin. Code r. 810-6-1-.80.02

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Current through Register Vol. 43, No. 02, November 27, 2024
Section 810-6-1-.80.02 - Materials Purchased By Manufactures And Compounders For Use As Rust Preventatives Or Protective Coatings

Materials, including grease and other petroleum products, purchased by manufacturers or compounders for use as a rust preventative or a protective coating for metal products while in storage or in shipment are exempt from sales or use tax when they remain on the final product manufactured or compounded for sale.

Author: Dan DeVaughn

Ala. Admin. Code r. 810-6-1-.80.02

Amended: Filed December 23, 1998; effective January 27, 1998.

Statutory Authority:Code of Ala. 1975, § 40-2A-7(a)(5), 40-23-31, 40-23-83, 40-23-1(a)(9) b, 40-23-60(4) b.