ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-2-.88. Sawdust Removal Equipment.
(1) Equipment manufactured for and customarily used in removing sawdust
from saws in saw mills is taxed at the special machine rate of 1 1/2% when
such equipment is a part or attachment of the sawing mechanism.
(2) The same rule applies to equipment manufactured for and customarily
used to remove waste material from planers, edgers, and other manufacturing
machines.
(3) Note, however, the removal or disposal of waste materials is not
of itself a manufacturing process. The waste removal equipment must be
an attachment of a machine which is covered by the levy on machines used
in manufacturing in order for it to take the special rate of 1 1/2%. (Section
40-23-2(3)) (Readopted through APA effective October 1, 1982)
Numeric Index