Alabama § 40-9-31 - Sales by Certain Schools or School Sponsored Organizations Exempted from Sales and Use Taxes.
Full text of Alabama Code of Alabama § 40-9-31 — Sales by Certain Schools or School Sponsored Organizations Exempted from Sales and Use Taxes., with citation guidance and answers to common questions.
§ 40-9-31. Sales by Certain Schools or School Sponsored Organizations Exempted from Sales and Use Taxes.
(a) The taxes imposed pursuant to Chapter 23 of this title, (commencing with Section 40-23-1), and any county and municipal sales and use taxes do not apply to sales by elementary or secondary schools or nonprofit elementary or secondary school-sponsored clubs and organizations or any nonprofit, elementary, or secondary school affiliated groups, such as parent-teacher organizations and booster clubs, whose membership may be composed of individuals other than students, provided the net proceeds from such sales are used solely for the benefit of the elementary or secondary school. Such nontaxable sales shall include sales resulting from agreements or contracts entered into with resident or nonresident organizations to participate in fund-raising campaigns for a percentage of the gross receipts where students act as agents or salesmen for the organizations by selling or taking orders for the sale of tangible personal property, and no one shall be required to pay sales or use taxes on such sales.
(b) The Department of Revenue may make any rules and regulations necessary to carry out the intent of this section.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-9-31
What does Code of Alabama § 40-9-31 cover?
Section 40-9-31 ("Sales by Certain Schools or School Sponsored Organizations Exempted from Sales and Use Taxes.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-9-31?
A common citation format is "Code of Alabama § 40-9-31" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-9-31 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.