337.5 Local Taxes.

The exemption in Code Section 12–36–2120(75) for ‘‘unprepared food that lawfully may be purchased with United States Department of Agriculture food coupons’’ does not apply to local sales and use taxes that are administered and collected by the Department on behalf of the counties and other jurisdictions, unless the local tax law specifically exempts the sales of such unprepared food. This regulation is not applicable to any local tax administered and collected by a local jurisdiction.