ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-2-.51. Meals Sold by Schools.
(1) Sales to children of lunches, when not for profit, in kindergartens,
grammar schools, junior high schools, and high schools, both private and
public, are specifically exempted from sales tax.
(2) Sales of meals made by all colleges, universities or other institutions
of higher learning, both privately and publicly owned and operated, are
by specific provisions of the Sales Tax Law subject to sales tax.
(3) Sales of meals made by schools (not including institutions of higher
learning) owned and operated by the counties and municipalities of the
State of Alabama are not subject to the sales tax. (City of Anniston
v. State of Alabama, 91 So. 2d 211.)
(4) With the exception of the sales of meals described in the paragraphs
above, sales of meals made by privately owned and operated schools and
colleges and sales of meals made by schools and colleges owned and operated
by the State of Alabama are subject to the tax. (Section 40-23-2(1)) (Readopted
through APA effective October 1, 1982)
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