ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.59. Welding Rods and Fluxes.
(1) Subject to the criteria outlined in Sales and Use Tax Rule 810-6-1-.80
entitled Ingredient or Component of Product Manufactured or Compounded
for Sale, welding rods and fluxes purchased by manufacturers and compounders
that become a component part of the product manufactured or compounded
for sale are purchased at wholesale, tax free. The fluxes must be of the
type that have alloying elements that are picked up in the molten pool
of metal weld deposit, so that the materials in the flux become a part
of the welded structure. (Sections 40-23-1(a)(9)b and 40-23-60(4)b)
(2) The purchase of welding rods and fluxes for repair work or construction
work is subject to the 4 percent sales and/or use taxes, whichever may
apply. (Adopted September 18, 1964, readopted through APA effective October
1, 1982, amended January 10, 1985, amended December 10, 1997)
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