ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-2-.56. Pan Glaze.
Pan glaze used by bakers as a coating for pans and trays used in baking is a supply item subject to tax. (Section 40-23-1(a)(10)) (Readopted through APA effective October 1, 1982)