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-.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

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Unless
			 otherwise defined herein, the definitions of terms contained in Sections
			 40-2A-3(13),
			 40-21-80,
			 40-21-120,
			 40-21-125,
			 and
			 40-21-126,
Code of Ala. 1975
, are incorporated by reference
			 herein.
(2) The terms "utility
			 gross receipts tax" and "utility tax" as used in this rule shall mean the tax
			 levied in Section
			 40-21-82.
(3) The term "mobile communication services
			 tax" as used in this rule shall mean the tax applicable to mobile
			 telecommunications service and mobile radio communication services as defined
			 in Sections
			 40-21-120(1)(a) and
			 40-21-125,
			 respectively, and levied in Section
			 40-21-121.
(4) Persons (i) who are not required to have
			 a utility tax license pursuant to Section
			 40-21-84,
Code of Ala. 1975
, and who are entitled to make
			 tax-exempt purchases of utility services without payment of utility tax to the
			 provider or (ii) persons who are not required to have a mobile communications
			 services tax license pursuant to Section
			 40-21-124,
Code of Ala. 1975
, and who are entitled to make
			 tax-exempt purchases of mobile communication services without payment of mobile
			 communication services tax to the provider may obtain a utility gross receipts
			 tax or mobile communication services tax certificate of exemption (Form STE-3)
			 by applying for the certificate on forms provided by the Department. Upon
			 receipt and approval of a properly completed application, the Department will
			 issue the qualified applicant a Form STE-3 which the certificate holder may
			 copy, complete, and provide to its vendors as documentation for the tax-exempt
			 status of the certificate holder's qualifying purchases of utility services or
			 mobile communication services. The Form STE-3 shall be used only by the person
			 to whom it is issued.
(5) The
			 application referenced in paragraph (4) shall require the following
			 information:
(a) Applicant's Federal Employer
			 Identification Number,
(b)
			 Applicant's business telephone number,
(c) Applicant's legal name, trade name, and
			 complete mailing address,
(d)
			 Business address(es) in Alabama (including city, county, and street address or,
			 if a location is on a highway or rural route, including details sufficient to
			 allow Department personnel to find the place of business),
(e) Indication of the nature of the
			 applicant's business (i.e., wholesaler, reseller, broker, etc.)
(f) The kind of services (electricity,
			 domestic water, natural gas, telegraph, telephone, or mobile communications) to
			 be purchased tax exempt with the exemption certificate,
(g) Reason or reasons the exemption is
			 claimed,
(h) Indication of the
			 legal form of ownership (sole proprietorship, partnership, corporation, multi
			 member limited liability company, single-member limited liability company,
			 limited liability partnership, etc.),
(i) If the applicant is a corporation, a copy
			 of the certified certificate of incorporation, amended certificate of
			 incorporation, certificate of authority, or articles of incorporation; if the
			 applicant is a limited liability company or a limited liability partnership, a
			 copy of the certified articles of organization,
(j) Name, title, home address, and social
			 security number of the sole proprietor, each partner, each corporate officer,
			 or each member (for a partner or member that is a corporation or limited
			 liability entity, the federal employer identification number shall be requested
			 in lieu of a social security number), and
(k) Signature and title of the sole
			 proprietor, each partner, an elected corporate officer, or a member and the
			 date of the signature.