Alabama § 45-54-242.22 - 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 Article 1, commencing with Section 40–23–1, of Chapter 23 of Title 40, the state sales tax law, and Article 2, commencing with Section 40–23–60, Chapter 23 of Title 40, the state use tax law, and all acts supplementary thereto, except where inapplicable or where herein otherwise provided, all of which are adopted and made a part of this subpart by reference, including the provisions for the enforcement and collection thereof. The taxes levied by this subpart shall be added to the sales price of property sold, and shall be collected from the purchaser, so that the impact of the taxes 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) There are exempted from this subpart, the gross proceeds of all sales of laboratory materials, dentures, and appliances and other therapeutic devices, sold, dispensed, or transferred by a licensed dentist in conjunction with or as a part of his or her professional services; and all eyewear, including lenses, frames, eyeglasses, or other therapeutic devices sold, dispensed, or transferred by a licensed optometrist as a part of his or her professional services. For the purposes of this subpart, the dispensing of transference of such materials, dentures, oral appliances, or other therapeutic devices by a licensed dentist to his or her patient, or of such eyewear including lenses, frames, eyeglasses, or other therapeutic devices by a licensed optometrist to his or her patient shall not be deemed to constitute a sale. The use, storage, or consumption of such materials, dentures, oral appliances, and therapeutic devices by a dentist, or such eyewear, including lenses, frames, eyeglasses, or other therapeutic devices by an optometrist in rendering professional services to their patients shall be exempted from Section 45–54–242.21.