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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-9-39

Food Pantries in Talladega County Which Distribute Food for Charitable Purposes

Official textalison.legislature.state.al.us

# (a)

For the purposes of this section, a food pantry is a charitable, nonprofit organization which collects, purchases, or otherwise accumulates food and food related items for distribution without any charge for charitable purposes.

# (b)

A food pantry in Talladega County is exempt from all state, county, and municipal sales and use taxes on the purchase or distribution of food and food related items for charitable purposes provided the food pantry has been granted status as a tax exempt organization under Section 501(c)(3) of the federal Internal Revenue Code and provided it pays no person any salary or expenses for the performance of any duties related to its charitable operations.

Last amended: Act 2013-442, p. 1761, §1.

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In this chapter (40 sections)
  1. 40-9-25.11 · Little Sisters of the Poor
  2. 40-9-25.12 · Service Guild of Birmingham, Inc., Early Intervention…
  3. 40-9-25.13 · Big Oak Ranch, Inc
  4. 40-9-25.14 · Barber Vintage Motorsports Museum
  5. 40-9-25.15 · Covington Baptist Association, Inc. - Christian Service…
  6. 40-9-25.16 · Food Banks
  7. 40-9-25.17 · Eagles’ Wings, Inc
  8. 40-9-25.18 · Alabama Marine Corps League
  9. 40-9-25.19 · Lurleen B. Wallace Community College Foundation and…
  10. 40-9-25.20 · Community Action Association of Alabama
  11. 40-9-25.21 · Lifesouth Community Blood Centers
  12. 40-9-25.22 · Southern Research Institute
  13. 40-9-25.23 · Most Worshipful Prince Hall Grand Lodge Free and Accepted…
  14. 40-9-25.24 · Section 40-9-25.24
  15. 40-9-26 · Presbyterian Apartments of Birmingham, Inc., Presbyterian…
  16. 40-9-26.1 · Birmingham Regional Paratransit Consortium, Inc
  17. 40-9-26.2 · Twg 2021 Birmingham Foundation
  18. 40-9-26.3 · Victims of Crime and Leniency, Incorporated
  19. 40-9-27 · Prescriptions for Vitamins and Supplements Exempt from Sales…
  20. 40-9-27.1 · Insulin, Insulin Syringes, and Related Items Exempt
  21. 40-9-28 · Selma-Dallas County Historic Preservation Society and…
  22. 40-9-29 · Community Health Systems, Inc. and Walker Regional Medical…
  23. 40-9-30 · Durable Medical Equipment; Exemptions from Certain Taxes
  24. 40-9-31 · Sales by Certain Schools or School Sponsored Organizations…
  25. 40-9-31.1 · Alabama School of Fine Arts Foundation, Inc.; Alabama High…
  26. 40-9-32 · Exemption of Shares in Corporations from Ad Valorem Tax
  27. 40-9-33 · Sales to a Contractor of Certain Personal Property to Be…
  28. 40-9-34 · Hudson-Alpha Institute for Biotechnology
  29. 40-9-35 · Alabama Association of Rescue Squads
  30. 40-9-36 · Volunteer Fire Departments and Fire Protection Districts
  31. 40-9-37 · Military Death Benefits
  32. 40-9-38 · Alabama Association of Volunteer Fire Departments, Alabama…
  33. 40-9-39 · Food Pantries in Talladega County Which Distribute Food for…
  34. 40-9-39.1 · Sale of Certain Durable Medical Equipment, Prosthetics and…
  35. 40-9-39.2 · Birmingham Regional Paratransit Consortium, Inc. -…
  36. 40-9-39.3 · Birmingham Holocaust Education Center
  37. 40-9-39.4 · Specified Community Foundation Entities. (Repealed by Act…
  38. 40-9-39.41 · Section 40-9-39.41
  39. 40-9-60 · Certificates of Exemption for Persons or Companies Exempt…
  40. 40-9-61 · Information Reports to Be Filed by Persons or Companies…
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