Ala. Admin. Code r. 810-6-1-.148

Current through Register Vol. 43, No. 1, October 31, 2024

Section 810-6-1-.148 - Rural Electrification Authority (REA)

Cooperatives set up under authority of United States Rural Electrification Laws are not instrumentalities of any governmental body. All purchases are subject to the sales and use tax, whichever may apply, except when otherwise specifically exempted. § 40-23-1(10).

Author:

Ala. Admin. Code r. 810-6-1-.148

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