ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.28. Building Materials Defined.
(1) The term "building materials", as used in the Alabama sales and
use tax laws, means all tangible personal property, including any device
or appliance used by builders, contractors, or landowners in making improvements,
additions, alterations or repair to real property in such a way that such
tangible personal property becomes identified with a part of realty.
(2) A device or appliance becomes a fixture and a part of the real property
to which it is connected when it is built into or is attached to a structure
in such a way that its removal would substantially damage or deface such
structure.
(3) Where the removal of the device or appliance would not substantially
damage or deface the structure to which it is connected the following factors
shall be considered:
- (a) Actual connection with or attachment to real property. To
become a part of real property, the device or appliance must have some
physical connections such as: by bolts, screws, nails, cement piping, or
cable; by contact, where by reason of great weight or bulk, no additional
attachment is required; by contact, where the device or appliance is necessary
to make complete or useable something which is real property; by attachment
to another device or appliance which has become a part of real property.
- (b) Appropriateness to the use or purpose of the real property to
which connected. The use or purpose of the device or appliance must
become an element of the use or purpose of the real property to which it
is connected.
(4) This rule is not intended to apply to cook stoves, refrigerators,
washing machines, and portable heaters, acquired for the personal use of
householders or tenants which may be removed without material damage to
the buildings in which they are used. (Section 40-23-1(a)(10))
(Readopted through APA effective October 1, 1982)
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