Ala. Admin. Code r. 810-6-3-.47.04 - Public Schools, Sales To
Tangible personal property is exempted from sales and use taxes when purchased for the sole use and benefit of, and for use under control of a state, county, or city school from any funds under the control of such school where a purchase order is issued therefor by the principal of an elementary or high school or by an official authorized to make purchases for an institution of higher learning. The purchase order so issued must contain the following:
Author: Dan DeVaughn
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.