Ala. Admin. Code r. 810-6-3-.47.05 - Public Schools - Athletic Equipment, Sales To

(1) Sales of athletic equipment to public schools is exempted from sales tax where such sales are made in accordance with the provisions of Sales and Use Tax Rule 810-6-3-.47.04 governing sales to public schools, as mentioned above.
(2) In those instances where athletic equipment is purchased by a private person or private organization for use by a school, private or public, the sales thereof for such use is subject to tax.

Author: Dan DeVaughn


Ala. Admin. Code r. 810-6-3-.47.05
Filed September 28, 1982.

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

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