Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES
Section 810-6-1-.101 - Meals Served To School Children In The School Buildings
Universal Citation: AL Admin Code R 810-6-1-.101
Current through Register Vol. 42, No. 11, August 30, 2024
Lunches sold within school buildings, not for profit, to school children are exempted from the sales tax. This exemption is construed to mean sales of lunches to pupils of kindergartens, grammar, and high schools, either public or private.
Author:
Statutory Authority: Code of Ala. 1975, § 40-23-31.
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