If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Alabama sales tax, you need the appropriate Alabama sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in Alabama, and lists seven Alabama sales tax exemption forms available for download.
We have seven Alabama sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.
Alabama allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.
A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.
The state of Alabama provides several forms to be used when you wish to purchase tax-exempt items such as prescription medicines, prescription medication or feed for livestock.
The ""Uniform Sales & Use Tax Multi Jurisdiction"" is intended to be used by wholesalers, retailers, manufacturers, or lessors.
The ""Streamlined Sales Tax Agreement Certificate of Exemption"" should be utilized when the business which is doing the purchasing can be identified as one of the following: accommodation and food services, agricultural, forestry. fishing, hunting, construction, finance and insurance, information, publishing and communications, manufacturing, mining, real estate, renting, leasing, retail trade, transportation and warehousing, utilities, wholesale trade, business services, professional services, education and health care services, a nonprofit organization, or government.
These forms may be downloaded on this page.
To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.
The exemption is considered to be valid so long as there is no indicated change as to what the purchaser's exempt products will be used for.
Alabama does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.
Alabama is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.
Because Alabama is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in Alabama.
The following guidelines are provided for the use of the MTC Uniform Sales Tax Certificate in Alabama:
Each retailer shall be responsible for determining the validity of a purchaser's claim for exemption.
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