Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX
Section 810-6-3-.07.05 - Charitable And Non-Profit Organizations And Institutions
Universal Citation: AL Admin Code R 810-6-3-.07.05
Current through Register Vol. 42, No. 11, August 30, 2024
(1) Unless specifically exempted by statute, charitable and nonprofit organizations and institutions are subject to the sales and use tax levied under Title 40, Chapter 23, Code of Ala. 1975, and related collection, remittance, and reporting requirements.
(a) Entities, other than
governmental entities as defined in §
40-9-60, Code of Ala.
1975, which have a statutory exemption are required to obtain a
Certificate of Exemption (Form STE-1) in accordance with Rule
810-6-5-.02.01 and file an
informational report in accordance with Rule
810-6-5-.02.02. (§
40-9-61)
(b) The validity of a certificate of
exemption can be verified through the department's electronic filing system or
by contacting a department representative.
Author: Debbie Lee
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), Title 40 Chapters 9 and 23, Rules 810-6-5-.02.01, 810-6-5 - .02.02.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
