Exemptions From Sales And Use Tax

(1) A medical clinic board created pursuant to Chapter 58 of Title 11, Code of Ala. 1975, is exempt from sales or use tax on any tangible personal property purchased by the board or its duly authorized agents, provided the purchases are made in the name of the board, the board's …

Any sale of property to motor freight lines is subject to the sales tax where the property is delivered in Alabama by a seller doing business in Alabama. This is true even though the purchase order may have been given out of state to an out-of-state branch of the seller and even …

Notes Ala. Admin. Code r. 810-6-3-.39.01

Sales of property to a municipal housing authority for use by such authority in construction, repair, or maintenance of its property are sales to an agency of a city and exempted from the sales tax.

(1) Chapter 62 of Title 11, Code of Ala. 1975, as amended, provides for the incorporation and operation of municipal special health care facility authorities. (2) Section 11-62-18(d) exempts from sales and use tax any purchase of tangible personal property used in the constructio…

(1) The term "health care authority" as used in this rule shall mean any public corporation organized pursuant to Article 11 of Chapter 21 of Title 22, Code of Ala. 1975, and any public hospital corporation reincorporated pursuant to Article 11 of Chapter 21 of Title 22, Code of …

(1) The definitions of the terms “appointing government,” “improvements,” and “public person” contained in Section 11-99A-2, Code of Ala. 1975, are incorporated into this rule by reference. (2) The term “improvement district” as used in this rule shall mean a district created pur…

National farm loan associations are instrumentalities of the United States and are not subject to sales or use taxes on the property purchased by them for use in carrying on any activity they are authorized to engage in by Federal Law.

Notes Ala. Admin. Code r. 810-6-3-.42.01

(1) Sales of automobiles, motorcycles, trucks, truck trailers, travel trailers, campers, housecars, or semitrailers that (i) will be registered or titled outside Alabama and (ii) are exported or removed from Alabama within 72 hours by the purchaser or the purchaser’s agent for fi…

(1)(a) Effective January 1, 2016, sales of automobiles, motorcycles, trucks, truck trailers, or semitrailers that will be registered or titled outside Alabama, that are exported or removed from Alabama within 72 hours by the purchaser or purchaser's agent for first use outside Al…

(1) The gross proceeds of the sales of seedlings, plants, shoots and slips which are to be used for planting vegetable gardens or truck farms and other agricultural purposes are exempt from sales and use tax. [Section 40-23-4(a)(22)] (2) Sales of nursery stock and floral products…

Notes Ala. Admin. Code r. 810-6-3-.43.01

Notes Ala. Admin. Code r. 810-6-3-.43.02

Notes Ala. Admin. Code r. 810-6-3-.43.03

Notes Ala. Admin. Code r. 810-6-3-.43.04

(1) Sales at retail of parakeets, parrots or canaries are subject to sales or use tax when made by dealers. Sales of these birds are not subject to tax, however, when they are products of a farm and are sold by the producer or for him by a member of his family or by a person empl…

When purchased for agricultural use as a soil conditioner or plant food, peat or peat moss is exempt from the sales or use tax, as the case may be, by the fertilizer exemptions found in Sections 40-23-4(a)(2) and 40-23-62(5). (State v. Flowerwood Nursery, Inc., 55 So. 2d 130)

(1) The term "pollution control facilities" shall mean any system, method, construction, device, or appliance appurtenant thereto acquired for the primary purpose of eliminating, preventing, or reducing air and water pollution, or acquired for the primary purpose of treating, pre…

(1) The post office is a quasi-independent governmental agency and is, therefore, exempt from state taxation. The U. S. Postal Service as it exists today was created under the Postal Reorganization Act, Public Law No. 91-375, August 12, 1970, 84 Stat. 719. Section 10(a) of this A…

(1) Baby chicks, broilers, eggs, and other poultry products are exempted when sold by the producer, members of his family, or persons employed by him to aid in the production thereof, and when produced in a rural area on premises which include cultivated areas used in connection …

(1) Drugs as defined in Section 40-23-4.1(a), Code of Ala. 1975, are exempt from sales and use tax. (2) The exemption referenced in Section (1) above applies to drugs purchased by hospitals, infirmaries, sanitariums, nursing homes, medical clinics, and physicians for use or consu…

(1) Sales to privately owned educational institutions are exempt from sales and use tax. (2) Privately owned educational institutions are: (a) Institutions operating within the State of Alabama offering conventional and traditional courses of study, such as those offered by publi…

Sales of tangible personal property are exempted from sales and use taxes when made to state, county or city school boards or to other instrumentalities or agencies of the state or cities or counties of the state for use in the operation of public schools.

Tangible personal property is exempted from sales and use taxes when purchased for the sole use and benefit of, and for use under control of a state, county, or city school from any funds under the control of such school where a purchase order is issued therefor by the principal …

(1) Sales of athletic equipment to public schools is exempted from sales tax where such sales are made in accordance with the provisions of Sales and Use Tax Rule 810-6-3-.47.04 governing sales to public schools, as mentioned above. (2) In those instances where athletic equipment…

(1) Sales of tangible personal property to public schools or for use therein shall not be subject to tax under the following circumstances: (a) Where the property is sold pursuant to the purchase order issued by the State of Alabama or a county or city of the state or any instrum…

Materials which pass to the repairman's customer, and which do not lose their identity, such as auto repair parts, radio tubes, and condensers, are sold at retail by the repairman. He must report and pay sales tax on such sales provided delivery is made to the customer in Alabama…

Notes Ala. Admin. Code r. 810-6-3-.48.01

Notes Ala. Admin. Code r. 810-6-3-.48.02

Notes Ala. Admin. Code r. 810-6-3-.48.03

Notes Ala. Admin. Code r. 810-6-3-.48.04

(1) Definitions (a) Authority – Any local redevelopment authority organized pursuant to §11-92C, Code of Ala. 1975. (b) Department – The Alabama Department of Revenue. (c) Payment in Lieu of Tax – Payments required by an authority to be made by any private user of the project to …

To be excludable from the measure of sales and use tax, the credit card transaction fee, as defined in Act 2026-587, must be separate and identifiable from other charges.

(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