The taxes levied by this subpart shall be subject toall 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 allacts supplementary thereto, except where inapplicable or where herein otherwiseprovided, 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 tothe sales price of property sold, and shall be collected from the purchaser, sothat the impact of the tax will be on the consumer rather than on the retailer.(1) Exemptedfrom this subpart are the gross proceeds of the sale of machines in PickensCounty used in mining, compounding, processing, and manufacturing of tangiblepersonal property; provided, that the term machines, as herein used, shall includemachinery which is used for mining,quarrying, compounding, processing, or manufacturing tangible personalproperty, and ersonal property; provided, that the term machines, as herein used, shall includemachinery which is used for mining,quarrying, compounding, processing, or manufacturing tangible personalproperty, and the parts of the machines, attachments, and replacementstherefor, which are made or manufactured for use on or in the operation of themachines and are customarily so used.(2) No excisetax may be imposed upon the storage, use, or other consumption in Pickens Countyon any machine used in mining, quarrying, compounding, processing, and manufacturing of tangible personalproperty; provided that the term machines, as herein used, shall includemachinery which is used for mining, quarrying, compounding, processing, ormanufacturing tangible personal property, and the parts of the machineattachments and replacements therefor, which are made or manufactured for useon or in the operation of the machines and which are necessary to the operationof the machines and are customarily so used.(3) The grossproceeds 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 he grossproceeds 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 underthis subpart.
Alabama Legal Code