Ala. Admin. Code r. 810-6-3-.47.02 - Exemption From Sales And Use Tax For Privately Owned Educational Institutions
(1)
Sales to privately owned educational institutions are exempt from sales and use
tax.
(2) Privately owned
educational institutions are:
(a) Institutions
operating within the State of Alabama offering conventional and traditional
courses of study, such as those offered by public schools, colleges or
universities within the State of Alabama. These are often referred to as
"private schools".
(b) Schools of
business instruction where, in addition to specialized courses such as typing,
there are also offered general courses in conventional academic subjects such
as grammar, spelling, and mathematics.
(c) Kindergartens at which
pre-grammar-school-age children are given initial instructions in the arts of
reading, writing, and the use of numbers.
(3) Privately owned educational institutions
are not:
(a) Institutions at which the courses
of study are limited to specialized subjects such as dancing, riding, music,
cooking, sewing, and welding.
(b)
Nurseries, day care centers, or home schools.
(4) Nurseries or day care centers and
kindergartens that are operated together must separate purchase records to
support the exemption for the kindergarten. In the absence of separate records,
the total purchases will be subject to the tax.
Notes
Author: Lee Ann Rouse
Statutory Authority: Code of Ala. 1975 , ยงยง 40-2A-7(a)(5), 40-23-30, 40-23-31, 40-23-4.
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