Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES
- Section 810-6-5-.01 - Closure, Denial, Revocation, or Suspension Of Accounts
- Section 810-6-5-.01.01 - Renewal of an Annual License
- Section 810-6-5-.02 - State Sales And Use Tax Certificate Of Exemption (Form STE-1) - Issued For Wholesalers, Manufacturers And Other Product Based Exemptions
- Section 810-6-5-.02.01 - State Sales And Use Tax Certificate Of Exemption For Entities Having A Statutory Exemption From The Payment Of Sales, Use, And Lodgings Taxes
- Section 810-6-5-.02.02 - Informational Report For Entities Having A Statutory Exemption From The Payment Of Sales, Use, And Lodgings Taxes
- Section 810-6-5-.03 - Contractors Gross Receipts Tax
- Section 810-6-5-.03.01 - Discounts Allowed On Payments Of Contractors Gross Receipts Tax Made Before Delinquency
- Section 810-6-5-.04 - Credit For Taxes In Other States
- Section 810-6-5-.04.01 - Reciprocity For Municipal And County Sales, Gross Receipts, Use And Rental Taxes
- Section 810-6-5-.04.02 - Seller's Responsibility To Collect County And Municipal Sales And Use Taxes
- Section 810-6-5-.05 - Effective Date Of New Sales And Use Tax Laws
- Section 810-6-5-.06 - Hotels, Lodging Houses, Apartment Houses, Tourist Camps
- Section 810-6-5-.09 - Leasing and Rental of Tangible Personal Property
- Section 810-6-5-.09.01 - Leasing And Rental Of Tangible Personal Property - Rule No. 2
- Section 810-6-5-.10 - Lodgings Tax As It Applies To Accommodations Provided By Trailer Courts
- Section 810-6-5-.11 - Nonresident Vendor's Liability For Use Tax On Deliveries Made Outside Alabama
- Section 810-6-5-.11.05 - Casual Sales Tax And Use Tax On Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, And Manufactured Homes
- Section 810-6-5-.11.06 - Sales And Use Tax Due On Certain Boats Purchased Out Of State Other Than At Wholesale Or Purchased In State Other Than At Wholesale From Persons Other Than Licensed Dealers
- Section 810-6-5-.12 - Personal Property Used In Rooms Or Other Lodgings
- Section 810-6-5-.13 - Persons, Firms, And Corporations Subject To Lodgings Tax
- Section 810-6-5-.14 - Pipeline Company - Property Transfers
- Section 810-6-5-.16 - Churches And Other Religious Organizations And Institutions
- Section 810-6-5-.17 - Rooms Or Other Accommodations Furnished For Purpose Other Than Sleeping Quarters
- Section 810-6-5-.18 - Sales Exclusively Of Articles For 10¢Or Less
- Section 810-6-5-.19 - Seller To Give Receipt For Tax Collected
- Section 810-6-5-.19.01 - State Use Tax Returns
- Section 810-6-5-.20 - Services Furnished In Rooms Or Other Lodgings
- Section 810-6-5-.21 - Lodgings And Programs Provided For Children, Students, Or Members Or Guests Of Nonprofit Organizations By Camps, Conference Centers, And Similar Facilities
- Section 810-6-5-.22 - Lodgings Tax Returns
- Section 810-6-5-.23 - Temporary Storage And The Use Tax Law
- Section 810-6-5-.24 - Reserved
- Section 810-6-5-.25 - Used Property Brought Into Alabama For Use By Owner
- Section 810-6-5-.26 - Utility Privilege Or License Tax
- Section 810-6-5-.26.01 - Mobile Communication Services Tax
- Section 810-6-5-.26.02 - Utility Tax Direct Pay Permit
- Section 810-6-5-.26.04 - Utility Tax Exclusion For Patronage Refunds Distributed To Members By Electric And Telephone Cooperatives
- Section 810-6-5-.26.05 - Utility Gross Receipts Tax Or Mobile Communication Services Tax Certificate Of Exemption (Form STE-3) - Responsibilities Of The Certificate Holder - Burden Of Proof - Liability For Taxes Later Determined To Be Due
- Section 810-6-5-.27 - Pharmaceutical Providers Tax
- Section 810-6-5-.27.01 - Nursing Facility Tax
- Section 810-6-5-.27.02 - Hospital Assessment For Medicaid
- Section 810-6-5-.28 - Appliances And Devices Using Electricity As An Energy Source, General Rate Applicable Thereto
- Section 810-6-5-.29 - Oxygen And Durable Medical Equipment Dispensed To Medicare Recipients By Participating Providers
- Section 810-6-5-.30 - Filing And Paying State Sales And State-Administered Sales, Use, Lodgings, And Rental Taxes On A Quarterly, Semi-Annual, Or Annual Basis
- Section 810-6-5-.30.01 - Filing And Paying State Rental Tax And State-Administered County And Municipal Rental Taxes On A Quarterly, Semi-Annual, Or Annual Basis. (REPEALED)
- Section 810-6-5-.31 - City And County Sales, Use, Rental, And Lodgings Tax Return
- Section 810-6-5-.32 - Hydroelectric Privilege License Tax Return
- Section 810-6-5-.33 - Alabama Drycleaning Environmental Response Trust Fund - Owner Of An Abandoned Drycleaning Facility Or Impacted Third Party
- Section 810-6-5-.34 - Alabama Drycleaning Environmental Response Trust Fund - Drycleaning Facilities
- Section 810-6-5-.35 - Alabama Drycleaning Environmental Response Trust Fund - Wholesale Distributors Of Drycleaning Agents
- Section 810-6-5-.36 - Prepaid Wireless 9-1-1 Charge
- Section 810-6-5-.36.01 - Sales Of Prepaid Wireless Service
- Section 810-6-5-.37 - Procedures For Beer And Wine Distributors Reporting Sales Of Beer And Wine For Resale In This State
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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