AGO 1996-163.

• Case Date: March 26, 1996
• Court: Alabama

Alabama Attorney General Opinions 1996. AGO 1996-163. 1996-163March 26, 1996Honorable Warren H. Beck, Chairman Geneva County Health Care Authority, Inc. P.O. Box 217 Geneva, Alabama 36340 Health Care Authorities - Sales Tax - Exemptions - ConstructionA health care authority incorporated under the provisions of Code of Alabama 1975, __ 22-21-310, et seq., and its contractor and subcontractors are exempt from the payment of sales and use tax on the purchase of construction materials and equipment used in the construction of an addition to a health care facility.Dear Mr. Beck: This opinion is issued in response to your request for an opinion from the Attorney General. QUESTION In your request for an opinion, you have asked whether a contractor will be subject to sales tax on the purchase of construction materials and equipment used in the construction of an addition to your existing health care facility. FACTS AND ANALYSIS You have stated that the Geneva County Health Care Authority, Inc., was reincorporated under the provisions of Code of Alabama 1975, __ 22-21-310, et seq. You are presently engaged in the construction of an addition to your existing health care facility. In an opinion of the Attorney General, No. 89-00188, issued on February 17, 1989, to the Honorable George M. Barnett, it was stated that the purchase of construction materials and equipment for the construction of a new health care facility...