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