Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX
- Section 810-6-3-.01 - Exemptions For Agricultural Products Sold By The Producer
- Section 810-6-3-.01.01 - Agriculture, Definition Of
- Section 810-6-3-.01.02 - Livestock, Definition Of
- Section 810-6-3-.02 - Alabama State Bar
- Section 810-6-3-.03 - American National Red Cross
- Section 810-6-3-.03.01 - Reserved
- Section 810-6-3-.03.02 - Automotive Vehicles, Certificate Of Exemption - Out-Of-State/City/County Delivery Form
- Section 810-6-3-.04 - Baby Chicks And Poults. (REPEALED)
- Section 810-6-3-.05 - Blackstrap Molasses Sold For Consumption
- Section 810-6-3-.06 - Bone Meal And Oyster Shells Sold For Consumption By Livestock
- Section 810-6-3-.06.01 - Reserved
- Section 810-6-3-.06.02 - Reserved
- Section 810-6-3-.06.03 - Reserved
- Section 810-6-3-.06.04 - Boxing And Wrestling Matches Staged By National Guard
- Section 810-6-3-.07 - Canteens Of Alabama National Guard
- Section 810-6-3-.07.01 - Reserved
- Section 810-6-3-.07.02 - Reserved
- Section 810-6-3-.07.03 - Reserved
- Section 810-6-3-.07.04 - Reserved
- Section 810-6-3-.07.05 - Charitable And Non-Profit Organizations And Institutions
- Section 810-6-3-.07.06 - United Appeal Funds And Supported Charities
- Section 810-6-3-.08 - Chicken Litter (Repealed)
- Section 810-6-3-.09 - Chinchillas, Hamsters, Mice, And Rabbits
- Section 810-6-3-.10 - Reserved
- Section 810-6-3-.11 - Cottonseed Meal
- Section 810-6-3-.12 - Cotton Seed Meal Exchanged For Cotton Seed
- Section 810-6-3-.12.01 - Reserved
- Section 810-6-3-.12.02 - Credit Unions, Federal And State Chartered, Sales By
- Section 810-6-3-.13 - Defense Plant Corporation
- Section 810-6-3-.14 - Department Of Pensions And Security
- Section 810-6-3-.15 - Federal Charge Card Program, Exemption Certification
- Section 810-6-3-.16 - Federal And State Chartered Credit Unions
- Section 810-6-3-.17 - Federal Production Credit Associations
- Section 810-6-3-.18 - Federal Savings And Loan Associations
- Section 810-6-3-.19 - Feed For Livestock And Poultry
- Section 810-6-3-.20 - Fertilizer
- Section 810-6-3-.20.01 - Exemption Certification Form Respecting Fertilizers, Insecticides, Fungicides, And Seedlings (Form ST: EXC-1)
- Section 810-6-3-.21 - Sales of Fish, Bait, and Minnows
- Section 810-6-3-.22 - Florists, Sales Of Nursery Stock And Floral Products By Florists
- Section 810-6-3-.23 - Fluid, Milk
- Section 810-6-3-.23.01 - Food Banks
- Section 810-6-3-.24 - Sales To Foreign Governments, Diplomatic And Consular Officials
- Section 810-6-3-.24.01 - Foreign Diplomatic And Consular Officials (Repealed)
- Section 810-6-3-.25 - Fuel Oil Used In Firing Kilns
- Section 810-6-3-.26 - Gas Districts
- Section 810-6-3-.27 - Gases: Acetylene, Oxygen, Hydrogen
- Section 810-6-3-.28 - Gas, Motor Fuels and Lubricants
- Section 810-6-3-.29 - Grass Sod
- Section 810-6-3-.30 - Grease Protective, When Exempt From Sales And Use Tax
- Section 810-6-3-.31 - Herbicides (Repealed)
- Section 810-6-3-.32 - Historical Preservation Authorities
- Section 810-6-3-.33 - Industrial Development Board
- Section 810-6-3-.34 - Insecticides And Fungicides
- Section 810-6-3-.35 - Interstate Shipments Subject To Sales Tax
- Section 810-6-3-.35.01 - Interstate Commerce
- Section 810-6-3-.35.02 - Interstate Commerce, Sales In
- Section 810-6-3-.36 - Liquefied Petroleum Gas, Liquefied Natural Gas and Compressed Natural Gas
- Section 810-6-3-.36.01 - Liquefied Petroleum Gas, Exempt From Sales Tax
- Section 810-6-3-.37 - Livestock. (REPEALED)
- Section 810-6-3-.37.01 - Meals Furnished Along with Rooms by Schools and Colleges (Repealed)
- Section 810-6-3-.37.02 - Exemption From Lodgings Tax For Film Production Companies Approved By The Alabama Film Office (REPEALED)
- Section 810-6-3-.37.03 - Exemption For Certain Items Furnished To Medicaid Recipients
- Section 810-6-3-.38 - Medical Clinic Boards
- Section 810-6-3-.39 - Motor Freight Lines, Sales To
- Section 810-6-3-.39.01 - Reserved
- Section 810-6-3-.39.02 - Motor Freight Lines, Sales To. (REPEALED)
- Section 810-6-3-.40 - Municipal Housing Authority
- Section 810-6-3-.41 - Exemption For Municipal Special Health Care Facilities
- Section 810-6-3-.41.01 - Exemption For Certain Health Care Authorities
- Section 810-6-3-.41.02 - Exemption For Improvement Districts
- Section 810-6-3-.42 - National Farm Loan Associations
- Section 810-6-3-.42.01 - Reserved
- Section 810-6-3-.42.02 - Nonresidents, Sales To
- Section 810-6-3-.42.03 - Sales Of Certain Automotive Vehicles To Nonresidents For First Use And Registration Or Titling Outside Alabama
- Section 810-6-3-.43 - Nurserymen - Sales Of Plants, Seedlings, Nursery Stock And Floral Products
- Section 810-6-3-.43.01 - Reserved
- Section 810-6-3-.43.02 - Reserved
- Section 810-6-3-.43.03 - Reserved
- Section 810-6-3-.43.04 - Reserved
- Section 810-6-3-.43.05 - Paper Manufacturers - Items Used Not Subject To Tax Or Exempt
- Section 810-6-3-.44 - Parakeets, Parrots, Canaries
- Section 810-6-3-.45 - Peat Moss
- Section 810-6-3-.46 - Air And Water Pollution Control Exemption
- Section 810-6-3-.46.02 - Post Office, Sales To The
- Section 810-6-3-.47 - Poultry Products
- Section 810-6-3-.47.01 - Prescription Drugs
- Section 810-6-3-.47.02 - Private Schools, Sales To
- Section 810-6-3-.47.03 - Property To State, City, Or County For Use By Public Schools, Sales Of
- Section 810-6-3-.47.04 - Public Schools, Sales To
- Section 810-6-3-.47.05 - Public Schools - Athletic Equipment, Sales To
- Section 810-6-3-.47.06 - Public Schools, Public School Principals Or Teachers, Etc., Sales To
- Section 810-6-3-.48 - Repairs To Equipment, When Not Subject To Tax
- Section 810-6-3-.48.01 - Reserved
- Section 810-6-3-.48.02 - Reserved
- Section 810-6-3-.48.03 - Reserved
- Section 810-6-3-.48.04 - Reserved
- Section 810-6-3-.48.05 - Exemption For Certain Purchases By Film Production Companies Approved By The Alabama Film Office (REPEALED)
- Section 810-6-3-.49 - Reserved
- Section 810-6-3-.50 - Reserved
- Section 810-6-3-.51 - Municipal Sales And Use Taxes And Gross Receipts Taxes
- Section 810-6-3-.52 - State Sales, Use, And Lodgings Tax Exemption For Qualified Production Companies
- Section 810-6-3-.53 - Reserved
- Section 810-6-3-.54 - Reserved
- Section 810-6-3-.55 - Reserved
- Section 810-6-3-.56 - Reserved
- Section 810-6-3-.57 - Reserved
- Section 810-6-3-.58 - Reserved
- Section 810-6-3-.59 - Reserved
- Section 810-6-3-.60 - Reserved
- Section 810-6-3-.61 - Reserved
- Section 810-6-3-.62 - Reserved
- Section 810-6-3-.63 - Reserved
- Section 810-6-3-.64 - Reserved
- Section 810-6-3-.65 - Sales Tax Holiday for "Back-to-School"
- Section 810-6-3-.66 - Sales Tax Holiday For Severe Weather Preparedness
- Section 810-6-3-.67 - Sheriff's Purchases
- Section 810-6-3-.67.01 - Reserved
- Section 810-6-3-.67.02 - Ships, Sale Of
- Section 810-6-3-.67.02 - Ships, Sales Of
- Section 810-6-3-.67.03 - Ships, Sales To
- Section 810-6-3-.67.04 - Certificate of Exemption - Fuel and/or Supplies Purchased for Use or Consumption Aboard Vessels Engaged in Foreign or International Commerce or in Interstate Commerce
- Section 810-6-3-.68 - Ships, Vessels And Barges - Fifty Tons Burden: Definition And Method Of Determination
- Section 810-6-3-.68.01 - Load Displacement Of Vessels, Barges, Ships, Other Watercraft, And Commercial Fishing Vessels - Definition And Method Of Determination
- Section 810-6-3-.69 - Stale Bread And Table Waste Sold For Consumption For Livestock
- Section 810-6-3-.69.01 - Reserved
- Section 810-6-3-.69.02 - Exemption For United States, State, County, City, And Other Exempt Entities From The Payment Of Sales Tax, And Purchases Made Through The Use Of Purchasing Agents
- Section 810-6-3-.70 - Reserved
- Section 810-6-3-.71 - Ties And Timbers - When Not Subject To Tax
- Section 810-6-3-.72 - Tung Meal
- Section 810-6-3-.72.01 - Reserved
- Section 810-6-3-.72.02 - United States, Sales To
- Section 810-6-3-.72.03 - Reserved
- Section 810-6-3-.72.04 - Reserved
- Section 810-6-3-.72.05 - Vitamins, Minerals, And Dietary Supplements
- Section 810-6-3-.73 - Warranty Parts - Manufacturer's Warranty
- Section 810-6-3-.74 - Wrapping Paper, Poultry Processors
- Section 810-6-3-.75 - Septic Tanks
- Section 810-6-3-.76 - Property Purchased For Export And Sales Tax Refunds On Certain Purchases Of Tangible Personal Property In Alabama For Export To And Use In A Foreign Country
- Section 810-6-3-.77 - Exemption For Certain Purchases By Contractors And Subcontractors In Conjunction With Construction Contracts With Certain Governmental Entities And Statutorily Exempt Entities
- Section 810-6-3-.78 - Sales Of Aircraft Manufactured, Sold And Delivered In Alabama
Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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