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
Ala. Admin. Code r. 810-6-3-.14
Statutory Authority:Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-31, 40-23-83.