Alabama § 45-54-242.02 - Applicability of State Statutes; Exemptions.

The taxes levied by this subpart shall be subject to all definitions, exemptions, proceedings, rules, regulations, requirements, fines, penalties, punishments, and deductions as are provided in Act 100, approved August 18, 1959, effective October 1, 1959, the state sales tax law, and Article 11, Chapter 20, Title 51, Code of Alabama 1940, as amended and all acts supplementary thereto, except where inapplicable or where herein otherwise provided, all of which are adopted and made a part hereof by reference, including the provisions for the enforcement and collection thereof. The tax levied herein shall be added to the sales price of property sold, and shall be collected from the purchaser, so that the impact of the tax will be on the consumer rather than on the retailer.

(1) Exempted from this subpart are the gross proceeds of the sale of machines in Pickens County used in mining, compounding, processing, and manufacturing of tangible personal property; provided, that the term machines, as herein used, shall include machinery which is used for mining, quarrying, compounding, processing, or manufacturing tangible personal property, and the parts of the machines, attachments, and replacements therefor, which are made or manufactured for use on or in the operation of the machines and are customarily so used.

(2) No excise tax may be imposed upon the storage, use, or other consumption in Pickens County on any machine used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property; provided that the term machines, as herein used, shall include machinery which is used for mining, quarrying, compounding, processing, or manufacturing tangible personal property, and the parts of the machine attachments and replacements therefor, which are made or manufactured for use on or in the operation of the machines and which are necessary to the operation of the machines and are customarily so used.

(3) The gross proceeds of sales of laboratory materials sold to licensed dentists and optometrists, when the materials are used in rendering professional service, and the storage, use, or consumption of the materials, shall also be exempted from the taxes levied or imposed under this subpart.