§ 26-52-516 - Refunds for construction of employer-operated child care facilities.
26-52-516. Refunds for construction of employer-operated child care facilities.
(a) A business which operates, or contracts for the operation of, a child care facility for the primary purpose of providing child care services to its employees may obtain a refund of the gross receipts tax paid on the purchase of construction materials and furnishings used in the initial construction and equipping of the child care facility after the facility is licensed pursuant to 20-78-201 et seq. and is certified as having an appropriate early childhood program pursuant to 6-45-109.
(b) (1) As used in this section, "child care facility" means a child care facility licensed under 20-78-201 et seq. To qualify as a child care facility, the child care facility shall provide an appropriate early childhood program as defined in 6-45-103.
(2) A child care facility may be operated for the use of one (1) or more employers.