(1) Sales to private schools are specifically
exempted from sales and use taxes.
(2) The term "private school" shall mean
privately owned educational 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
(3) The term does not mean
and shall not include institutions at which the courses of study are limited to
specialized subjects as dancing, riding, music, cooking, sewing, and
(4) The term "private
school" shall, however, mean and include schools of business instruction where,
in addition to such specialized courses as typing, there are also offered
general courses in conventional academic subjects such as grammar, spelling,
and mathematics. This term shall also include kindergartens at which
pre-grammar-school-age children are given initial instructions in the arts of
reading, writing and the use of numbers.
(5) The term "private school" does not
include nurseries, day care centers, or home schools. Where nurseries or day
care centers and kindergartens are operated together, it is necessary that
separate purchase records be kept to substantiate the exemption for the
kindergarten. In the absence of separate records, the total purchases will be
subject to the tax.
Ala. Admin. Code r.
Administrative Monthly Volume XXXII, Issue No. 12, September 30,
2014, eff. 10/1/2014.
Author: Ginger Buchanan
Statutory Authority: Code of Ala.
adopted version of this section by
Administrative Monthly Volume XXXIX, Issue No. 11, August 31,
2021, filed 8/20/2021
is not yet available.