Ala. Admin. Code r. 810-6-3-.07 - Canteens Of Alabama National Guard

(1) Canteens and exchanges of the Alabama National Guard and the Alabama Naval Militia are not required to collect or pay sales tax where:
(a) Established and operated in accordance with rules and regulations issued by the Adjutant General and approved by the Governor, and where,
(b) Owned, operated, and run exclusively by National Guard or Naval Militia units for the convenience and benefit of the active and retired members of the National Guard and Naval Militia, and pursuant to Act #2006-195, all other active and retired members of the United States Armed Forces (Section 31-2-81), and where,
(c) Profits of such canteens or exchanges go to the units and not to the persons operating them.
(2) The canteens and exchanges established and operated as described above are not subject to sales tax on purchases for use in such operations. (Section 40-23-4(a)(11))

Author: Donna Joyner


Ala. Admin. Code r. 810-6-3-.07
Filed September 28, 1982. Amended: Filed October 4, 2006; effective November 8, 2006.

Statutory Authority: Code of Ala. 1975, ยงยง 31-2-81, 40-2A-7(a)(5), 40-23-4(11), 40-23-31.

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