Rule 810-6-3-.14

Ala. Admin. Code r. 810-6-3-.14

Department Of Pensions And Security

Effective Mar 10, 1998Adopted March 9, 1961. Amended: November 1, 1963. Filed September 28, 1982. Amended: Filed February 3, 1998; effective March 10, 1998.Alabama Department of Revenue

Sales to county departments of human resources are sales to counties and are exempted from sales and use tax. Sections 40-23-4(a)(11) and 40-23-62(13)

Author: Dan DeVaughn

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-23-31, 40-23-83.

History: Adopted March 9, 1961. Amended: November 1, 1963. Filed September 28, 1982. Amended: Filed February 3, 1998; effective March 10, 1998.