Retailers who pay the tax are required to give receipts to the purchasers. It is presumed that all tangible personal property sold for delivery in the state is for storage, use, or consumption in Alabama unless evidence is available that the sale was for resale. Obtaining tax permits in Alabama. Your business must obtain an annual license from the Department of Revenue, if you are subject to sales tax. You do not have to pay a fee for a tax permit in Alabama.
Leases are subject to sales and use tax at the same rate as if the item is sold.
Leasing or rental is a transaction where property is used by other than the owner for a consideration without transfer of title to the property. Lease-sale contracts in which ownership of the property is transferred to the lessee upon completion of the payments, are treated as sales rather than rentals. All Rights Reserved.