Ala. Admin. Code r. 810-6-3-.34 - Insecticides And Fungicides
(1)
The term "insecticides" means any substance or mixture of substances which are
used for the preventing, destroying, repelling, or mitigating of any insects.
The term "insect" means flies, mites, spiders, ticks, nematodes, and
destructive worms and grubs as well as those small invertebrate animals
strictly falling within the scientific class Insecta. (AGO Graddick, August 29,
1979) The term "fungicides" means any substance or mixture of substances which
are used for preventing, destroying, or mitigating any fungi.
(2) Sales of insecticides and fungicides when
used for agricultural purposes are exempt from sales and use tax.
(3) Sales of insecticides and fungicides when
used by persons properly permitted by the Department of Agriculture and
Industries or any applicable local or state governmental authority for
structural pest control work are exempt from sales and use tax. [§§
40-23-4(a)(4)
and
40-23-62(7)
]
Author: Dan DeVaughn
Notes
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
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