Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX

Notes Ala. Admin. Code r. 810-6-3-.51 Adopted August 15, 1974. Filed September 28, 1982. Amended: Effective January 10, 1985. Filed with LRS January 10, 1994. Certification filed with LRS March 30, 1994, effective May 4, 1994. Amended: Filed September 15, 1998; effective October …

(1) Purpose. This rule sets forth guidelines and procedures to be used by the Department of Revenue in the administration of Act 2009-144, as codified in Article 3, Chapter 7A of Title 41 of the Code of Ala. 1975. (2) Definitions. For purposes of this rule, and to the extent not …

Reserved Notes Ala. Admin. Code r. 810-6-3-.53

Reserved Notes Ala. Admin. Code r. 810-6-3-.54

Reserved Notes Ala. Admin. Code r. 810-6-3-.55

Reserved Notes Ala. Admin. Code r. 810-6-3-.56

Reserved Notes Ala. Admin. Code r. 810-6-3-.57

Reserved Notes Ala. Admin. Code r. 810-6-3-.58

Reserved Notes Ala. Admin. Code r. 810-6-3-.59

Reserved Notes Ala. Admin. Code r. 810-6-3-.60

Reserved Notes Ala. Admin. Code r. 810-6-3-.61

Reserved Notes Ala. Admin. Code r. 810-6-3-.62

Reserved Notes Ala. Admin. Code r. 810-6-3-.63

Reserved Notes Ala. Admin. Code r. 810-6-3-.64

(1) In accordance with Section 40-23-211, Code of Ala. 1975, the Back-to-School Sales Tax Holidays will be held each year on the third full weekend of July beginning at 12:01 a.m. on Friday and ending at twelve midnight on the following Sunday, whereby no state sales or use tax w…

(1) Beginning at 12:01 a.m. on Friday, July 6, 2 012, and ending at twelve midnight on Sunday, July 8, 2012, a sales tax holiday is enacted pursuant to Act No. 2012-256, whereby no state sales or use tax is due on "covered items" as defined herein. For each year thereafter, the s…

Purchases by a sheriff of food to be used in feeding prisoners is exempt from sales tax. Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-3-.67 Filed September 28, 1982. Statutory Authority: Code of Ala. 1975, §§ 40-23-4(11), 40-23-31.

Notes Ala. Admin. Code r. 810-6-3-.67.01

(1) Vessels Over Five Tons(a) The gross proceeds of the sale or sales of vessels, barges and commercial fishing vessels of over five tons load displacement are exempt from sales and use tax when sold by the manufacturer or builder thereof. (§§ 40-23-4(a)(12) and 40-23-62(17)). (b…

(1) Sales and use taxes do not apply to the sale, storage, use, or consumption of fuel and supplies aboard ships, vessels, towing vessels, or barges, or drilling ships, rigs or barges, or seismic or geophysical vessels, or other watercraft engaged in foreign or international comm…

(1) Whenever a merchant or seller makes a sale of fuel or supplies for use or consumption aboard vessels engaged in foreign or international commerce or in interstate commerce, any claim of exemption from Alabama sales or use tax on such sale because of such usage or consumption …

Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-3-.68 Filed September 28, 1982. Repealed effective September 25, 1992. Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.

(1) The term "load displacement" as used in Code of Ala. 1975, Sections 40-23-2(1), 40-23-4(a)(10), 40-23-4(a)(12), 40-23-4(a)(13), 40-23-61(a), 40-23-62(12), 40-23-62(14), and 40-23-62(17), refers to the weight of the volume of water displaced by a vessel, barge, ship, or other …

(Repealed). Author: Patricia A. Estes Notes Ala. Admin. Code r. 810-6-3-.69 Filed September 28, 1982. Repealed: Filed June 4, 1998; effective July 9, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-23-4(5), 40-23-31, 40-23-83.

Notes Ala. Admin. Code r. 810-6-3-.69.01

(1) The United States Government, the State of Alabama, counties and incorporated municipalities of the state, and various other entities within the state are specifically exempt from paying sales and use tax on their purchases of tangible personal property. These exempt entities…

Reserved Notes Ala. Admin. Code r. 810-6-3-.70

(Repealed). Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-3-.71 Filed September 28, 1982. Repealed: Filed September 15, 1998; effective October 20, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-23-4(17), 40-23-31, 40-23-83.

When purchased for agricultural use as a soil conditioner or plant food, tung meal is exempt from sales and use tax pursuant to the fertilizer exemptions found in Sections 40-23-4(a)(2) and 40-23-62(5). Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-3-.72 Filed September 28…

Notes Ala. Admin. Code r. 810-6-3-.72.01

Where construction materials or other tangible personal property is ordered by, sold directly to, and paid for by the Federal Government, its departments, or its agencies, such sales are not subject to the Alabama sales tax. In such case the determining factors are whether or not…

Notes Ala. Admin. Code r. 810-6-3-.72.03

Notes Ala. Admin. Code r. 810-6-3-.72.04

Vitamins, minerals, and dietary supplements are exempt from sales and use tax when dispensed by prescription by physicians licensed to practice medicine, chiropractors, orthodontists, or podiatrists in the performance of their professional services. (Section 40-9-27, Code of Ala.…

When dealers or distributors use parts taken from stocks owned by them in making repairs without charge for such parts to the owner of the property repaired pursuant to warranty agreements entered into by manufacturers, such use does not constitute taxable sales to the manufactur…

(Repealed). Author: Patricia Estes Notes Ala. Admin. Code r. 810-6-3-.74 Adopted November 1, 1963. Amended: July 27, 1964; June 12, 1978. Filed September 28, 1982. Repealed: Filed June 25, 1998; effective July 30, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-23-4 a(21), 40…

(1) Septic tanks are pollution control devices and qualify for the pollution control exemption (AGO Baxley, June 1, 1978). (2) Field lines and gravel, tile, or other materials on which field lines are placed, likewise, qualify for the pollution control exemption. (Section 40-23-4…

(1) The definitions set forth in Code of Ala. 1975, Section 40-23-1(a), are incorporated herein by reference. (2) Sales are not subject to Alabama sales tax when the sales agreement requires the seller or the seller's agent to deliver the purchased property to the Port of Mobile …

(1) On and after January 1, 2014, the sale to, or the storage, use, or consumption by, any contractor or subcontractor of any tangible personal property to be incorporated into realty pursuant to a contract entered into on or after January 1, 2014, with a governmental entity is e…

(1) In accordance with Section 40-23-4(a)(37), Code of Ala. 1975, sales of aircraft manufactured, sold and delivered in Alabama that are not permanently domiciled in Alabama and are removed from Alabama are not subject to Alabama sales tax. (2) An aircraft manufactured, sold and …