SALT Report 2554 – Recently enacted legislation in Alabama provides a sales and use tax exemption for food pantries in Talladega County. The legislation exempts the purchase or distribution of food and food-related items for charitable purposes from state, county, and municipal sales and use taxes.
To qualify for the exemption, the food pantry must be an exempt organization under IRC §501(c)(3) and the food pantry cannot pay any person a salary or reimbursement for the performance of any duties related to the pantry’s charitable operations.
This exemption is effective August 1, 2013.
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