Ala. Admin. Code r. 810-6-3-.47.03 - Property To State, City, Or County For Use By Public Schools, Sales Of

Sales of tangible personal property are exempted from sales and use taxes when made to state, county or city school boards or to other instrumentalities or agencies of the state or cities or counties of the state for use in the operation of public schools.

Author: Dan DeVaughn


Ala. Admin. Code r. 810-6-3-.47.03
Filed September 28, 1982.

Statutory Authority: Code of Ala. 1975, ยงยง 40-23-31, 40-23-83.

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