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AL - Rule on food bank exemption enacted
The Alabama Department of Revenue has issued a new rule explaining the previously
enacted state, county, and municipal sales and use tax exemption for food banks.
For purposes of the exemption, a "food bank" is any entity located within Alabama
that is an affiliated food bank of the "America's Second Harvest - The Nation's
Food Bank Network" or their subsidiary distribution organizations (SDOs). The term
"subsidiary distribution organization (SDOs)" means smaller food banks or larger
agencies allied with affiliated food banks that are private, nonprofit, charitable
organizations providing important community services. Although some are agencies,
all SDOs distribute part of their food to other charities for direct distribution
to clients. The rule also provides a list of the current food banks and SDOs that
are entitled to the exemption. Rule 810-6-3-23.01, Alabama Department of Revenue,
effective December 4, 2007
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If and only to the extent that this publication contains contributions from tax
professionals who are subject to the rules of professional conduct set forth in
Circular 230, as promulgated by the United States Department of the Treasury, the
publisher, on behalf of those contributors, hereby states that any U.S. federal
tax advice that is contained in such contributions was not intended or written to
be used by any taxpayer for the purpose of avoiding penalties that may be imposed
on the taxpayer by the Internal Revenue Service, and it cannot be used by any taxpayer
for such purpose.
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