ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-2-.66.05. Portable Power Saws.
(1) The Sales and/or Use Tax Laws levy a tax of 1 1/2% on the net difference
paid for any machine, machinery, or equipment used in planting, cultivating,
or harvesting farm products or used in connection with the production of
agricultural produce or products, livestock, or poultry on farms.
(2) The machines and machinery including chain saws used in production
and harvesting of timber grown on tree farms, including pulpwood are taxed
at 1 1/2%. Chain saws used for clearing land, cutting firewood, or other
nonagricultural uses are taxed at 4%. (Sections 40-23-37, 40-23-2(1) and
40-23-2(3)) (Adopted March 9, 1961, amended July 27, 1964, amended June
12, 1978, readopted through APA effective October 1, 1982)
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