Ala. Admin. Code r. 810-6-1-.101

Current through Register Vol. 42, No. 10, July 31, 2024

Section 810-6-1-.101 - Meals Served To School Children In The School Buildings

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:

Ala. Admin. Code r. 810-6-1-.101

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