Chapter 810-6-2 - TAXES LEVIED ON GROSS SALES AND GROSS RECEIPTS; APPLICABLE TAX RATES

  1. § 810-6-2-.01 - Abrasives - Shot, Grit, Etc
  2. § 810-6-2-.02 - Accessories On New Automobiles, Applicable Tax Levy
  3. § 810-6-2-.02.05 - Agricultural Publications
  4. § 810-6-2-.03 - Annealing Pots
  5. § 810-6-2-.04 - Automotive Demonstrator, Levy Of Tax
  6. § 810-6-2-.05 - Automotive Supply Jobbers, Where Taxability Usually Applies
  7. § 810-6-2-.06 - Baking Pans
  8. § 810-6-2-.07 - Barbers And Beauticians
  9. § 810-6-2-.08 - Belting
  10. § 810-6-2-.09 - Boiler Tubes
  11. § 810-6-2-.09.02 - Sales Of Textbooks, Other Books, And School Supplies By Schools
  12. § 810-6-2-.10 - Coal Loading Machines
  13. § 810-6-2-.11 - Coal Cutting Machines
  14. § 810-6-2-.12 - Coke, Petroleum
  15. § 810-6-2-.12.05 - Community Action Agencies
  16. § 810-6-2-.12.06 - Compressors, Tar Buckets, Portable Signs
  17. § 810-6-2-.13 - Compositions
  18. § 810-6-2-.14 - Cotton Gins
  19. § 810-6-2-.15 - Crossties Used In Mining
  20. § 810-6-2-.15.03 - Double Wide Mobile Homes
  21. § 810-6-2-.15.05 - Dry Docks
  22. § 810-6-2-.16 - Dust Collecting Equipment
  23. § 810-6-2-.17 - Electric Motors
  24. § 810-6-2-.18 - Electric Mine Locomotives
  25. § 810-6-2-.19 - Electric Motors, When Furnishing Power For Machines In Manufacturing, Compounding, Processing, Mining Or Quarrying And Plant Maintenance
  26. § 810-6-2-.20 - Electrical Equipment, Paper Manufacturers
  27. § 810-6-2-.21 - Electrical Supplies Used By Manufacturers Which Are Taxed At Special Rate
  28. § 810-6-2-.22 - Engravers And The Machine Rate
  29. § 810-6-2-.22.05 - Federal Tax On Hazardous Chemicals
  30. § 810-6-2-.23 - Fire Clay Used In Lining Blast Furnaces, Etc
  31. § 810-6-2-.24 - Firebrick And Fire Clay - Paper Manufacturers
  32. § 810-6-2-.25 - Refractories, Rates Applicable To
  33. § 810-6-2-.26 - Firebrick Used In Lining Blast Furnaces, Etc
  34. § 810-6-2-.26.02 - Food Products Through Vending Machines, Sale Of
  35. § 810-6-2-.27 - Gold, Coin, And Bullion
  36. § 810-6-2-.28 - Gravel Screens
  37. § 810-6-2-.29 - Hand Tools Not Exempted As Machines
  38. § 810-6-2-.30 - Hose - Water, Steam, Or Air
  39. § 810-6-2-.31 - Hospitals, Infirmaries, Sanitariums, And Like Institutions - State, City, and County
  40. § 810-6-2-.32 - House Trailers And Mobile Homes
  41. § 810-6-2-.32.05 - Hydraulic Oils
  42. § 810-6-2-.33 - Ice Plants
  43. § 810-6-2-.34 - Improvised Attachments For Machines Used In Manufacturing
  44. § 810-6-2-.35 - Insulation, Pipe Coverings, Tank Coverings, Boiler Insulation - Paper Manufacturers
  45. § 810-6-2-.36 - Kerosene Used In Making Molds
  46. § 810-6-2-.36.02 - Lawn mowers
  47. § 810-6-2-.36.05 - Lay-Away Sales
  48. § 810-6-2-.37 - Lumber And Timbers Used In Mine Tipple
  49. § 810-6-2-.38 - Lumber And Timbers Used In Mining
  50. § 810-6-2-.39 - Machine Shop Equipment
  51. § 810-6-2-.40 - Machines, Building Materials
  52. § 810-6-2-.41 - Machines Furnished And Installed By Building Contractors
  53. § 810-6-2-.41.01 - Sales Of Electrical Generators
  54. § 810-6-2-.42 - Machines Or Machinery Not Used In Manufacturing
  55. § 810-6-2-.43 - Self-Propelled Draglines Used In Mining
  56. § 810-6-2-.44 - Magnesite Used In Lining Furnaces, Etc
  57. § 810-6-2-.45 - Manufacturer's Use Of Electrical Supplies
  58. § 810-6-2-.46 - Manufacturer's Use Of Patterns
  59. § 810-6-2-.46.01 - Marine Dealers, Sales By
  60. § 810-6-2-.47 - Material Handling Equipment
  61. § 810-6-2-.48 - Materials From Which Patterns Are Manufactured, Tax Rates Applicable
  62. § 810-6-2-.49 - Mats Purchased For Use In Newspaper Advertising
  63. § 810-6-2-.50 - Meals Furnished Along With Rooms By Schools And Colleges
  64. § 810-6-2-.51 - Meals Sold By Schools
  65. § 810-6-2-.51.05 - Members Of Armed Services Stationed In Alabama Subject To Sales And Use Taxes
  66. § 810-6-2-.51.07 - Metal Cleaning Chemicals
  67. § 810-6-2-.52 - Molding Machines
  68. § 810-6-2-.52.03 - Music Machines
  69. § 810-6-2-.52.05 - National And State Banks
  70. § 810-6-2-.53 - Negatives
  71. § 810-6-2-.54 - Packaging Equipment
  72. § 810-6-2-.55 - Packing, Paper Manufacturers
  73. § 810-6-2-.56 - Pan Glaze
  74. § 810-6-2-.56.01 - Used Equipment
  75. § 810-6-2-.56.02 - Paper Manufacturers - Taxable Items Used
  76. § 810-6-2-.56.03 - Items Used Which Are Taxed As Machines, Paper Manufacturers
  77. § 810-6-2-.57 - Parts And Attachments For Machines Used In Manufacturing
  78. § 810-6-2-.58 - Patterns Purchased For Use
  79. § 810-6-2-.59 - Patterns Used By Operators Of Foundries
  80. § 810-6-2-.60 - Photographs, Photostats, Blueprints, Etc., And Applicable Special Machine Rate
  81. § 810-6-2-.61 - Pipe, Pipe Fittings, Valves And Pipe Fitting Supplies - Paper Manufacturers
  82. § 810-6-2-.62 - Pipe Threading Machines
  83. § 810-6-2-.63 - Piping
  84. § 810-6-2-.64 - Piping In Manufacturing Plant
  85. § 810-6-2-.65 - Plates, Printers
  86. § 810-6-2-.66 - Platform Trucks
  87. § 810-6-2-.66.05 - Portable Power Saws
  88. § 810-6-2-.67 - Power Cables
  89. § 810-6-2-.68 - Power Lines
  90. § 810-6-2-.69 - Printers, Applicable Tax Rate
  91. § 810-6-2-.71 - Proofs
  92. § 810-6-2-.72 - Pumps, Mines
  93. § 810-6-2-.73 - Rail Bonds Used In Mining
  94. § 810-6-2-.74 - Railroad Companies - Machines
  95. § 810-6-2-.74.05 - Railroad Rails
  96. § 810-6-2-.75 - Rails Used In Mining
  97. § 810-6-2-.76 - Recording Instruments - Paper Manufacturers
  98. § 810-6-2-.77 - Recovery Lance Hose (Steam Hose) - Paper Manufacturers
  99. § 810-6-2-.78 - Repairs, Machine
  100. § 810-6-2-.79 - Repairs Of Electric Motors And Electric Generators
  101. § 810-6-2-.79.03 - Repossessed Used Vehicles, Sales Of
  102. § 810-6-2-.79.04 - Restaurants, Equipment And Supplies
  103. § 810-6-2-.79.05 - Rural Electrification Authority (R.E.A.) (Repealed)
  104. § 810-6-2-.86 - Sales Tax On Admissions To Be Shown As Separate Item
  105. § 810-6-2-.87 - Sand Handling And Sand Conditioning Equipment
  106. § 810-6-2-.88 - Sawdust Removal Equipment
  107. § 810-6-2-.88.02 - School Buses
  108. § 810-6-2-.88.03 - Schools And Colleges Owned By The State, Counties Or Cities, Sales Made By
  109. § 810-6-2-.88.04 - Exemption For Certain Sales By Elementary And Secondary Schools, School Sponsored Clubs and Organizations, And School Affiliated Groups
  110. § 810-6-2-.89 - Scrap Metal Shredder
  111. § 810-6-2-.90 - Shafting, Paper Manufacturers
  112. § 810-6-2-.90.01 - Seller's Responsibility To Collect And Pay State Sales Tax And Seller's Use Tax
  113. § 810-6-2-.90.02 - Simplified Sellers Use Tax Remittance Program
  114. § 810-6-2-.90.03 - Requirements For Certain Out-Of-State Sellers Making Significant Sales Into Alabama
  115. § 810-6-2-.90.04 - Requirements For Certain Marketplace Facilitators And Marketplace Sellers
  116. § 810-6-2-.91 - Soda Fountains And Ice Cream Cabinets (REPEALED)
  117. § 810-6-2-.92 - Soft Drink Bottlers
  118. § 810-6-2-.92.02 - State, County And City, Sales Made By
  119. § 810-6-2-.93 - Steel Plate
  120. § 810-6-2-.94 - Storage Tanks
  121. § 810-6-2-.94.04 - Sugar Sold For Consumption By Bees
  122. § 810-6-2-.95 - Supplies And Materials
  123. § 810-6-2-.96 - Switchboards
  124. § 810-6-2-.97 - Tanks Used In Manufacturing
  125. § 810-6-2-.98 - Equipment Used By Television, Cable TV, And Radio Stations
  126. § 810-6-2-.99 - Tool Steel
  127. § 810-6-2-.100 - Track Accessories Used In Mining
  128. § 810-6-2-.101 - Transformers
  129. § 810-6-2-.102 - Trolley, Materials, Mine
  130. § 810-6-2-.103 - Truck Bodies, Rates Of Tax
  131. § 810-6-2-.104 - Used Automotive Vehicles
  132. § 810-6-2-.104.02 - Used Vehicles Acquired In Trades, Sales Of
  133. § 810-6-2-.104.05 - Machines, Vending
  134. § 810-6-2-.105 - Wire Rope
  135. § 810-6-2-.106 - Wire Rope Used On Machines
  136. § 810-6-2-.107 - Wholesale Sales
  137. § 810-6-2-.108 - Paper Manufacturers, Tax Rates Applicable To

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