§ 26-52-516 — Refunds for construction of employer-operated childcare facilities - Definition

(a) A business which operates, or contracts for the operation of, a childcare facility for the primary purpose of providing childcare 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 childcare facility after the facility is licensed pursuant to the Childcare Facility Licensing Act, § 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, "childcare facility" means a childcare facility licensed under the Childcare Facility Licensing Act, § 20-78-201 et seq. To qualify as a childcare facility, the childcare facility shall provide an appropriate early childhood program as defined in § 6-45-103 . (2) A childcare facility may be operated for the use of one (1) or more employers.

Legislative History

Acts 1995, No. 850, § 3; 2009, No. 655, § 26.