§ 26-52-413 - Products sold to orphans' or children's homes.
26-52-413. Products sold to orphans' or children's homes.
All sales to all orphans' homes in this state, or children's homes, which are not operated for profit and whether operated by a church, religious organization, or other benevolent charitable association shall be exempt from the gross receipts or gross proceeds tax, commonly referred to as the sales tax.