(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 compensating use 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 the Child Care Facility Licensing Act, § 20-78-201 et seq.
(b) (1) As used in this section, "child care facility" means a child care facility licensed under the Child Care Facility Licensing Act, § 20-78-201 et seq. To qualify as a child care facility, the child care 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.
Section: Previous 26-53-124 26-53-125 26-53-126 26-53-127 26-53-128 26-53-129 26-53-131 26-53-132 26-53-133 26-53-134 26-53-135 26-53-136 26-53-137 26-53-138 26-53-139 NextLast modified: November 15, 2016