reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.44 - Parakeets, Parrots, Canaries

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Sales at retail of parakeets, parrots or
			 canaries are subject to sales or use tax when made by dealers.
Sales of these birds are not subject to tax, however, when they
				are products of a farm and are sold by the producer or for him by a member of
				his family or by a person employed to assist in the production thereof. A
				person other than a dealer making a casual sale of a pet, or the offspring of
				that pet, is not required to collect and remit sales or use tax on such sale.
				[Sections
				40-23-2(1),
				40-23-4(a)(5),
				40-23-61(a),
				and
				40-23-62(8)]
(2) Sales of parakeets,
			 parrots, and canaries by the producer do not qualify for the exemption
			 contained in Section
			 40-23-4(a)(44) for sales of agricultural products by the person or corporation that planted,
			 cultivated, and harvested such agricultural product. (Readopted through APA
			 October 1, 1982)
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.45 - Peat Moss

Current through Register Vol. 42, No. 9, June 28, 2024
When purchased for agricultural use as a soil conditioner or
				plant food, peat or peat moss is exempt from the sales or use tax, as the case
				may be, by the fertilizer exemptions found in Sections
				40-23-4(a)(2) and
				40-23-62(5).
				(State v. Flowerwood Nursery, Inc., 55 So. 2d 130)
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.46 - Air And Water Pollution Control Exemption

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The term "pollution control facilities"
			 shall mean any system, method, construction, device, or appliance appurtenant
			 thereto acquired for the primary purpose of eliminating, preventing, or
			 reducing air and water pollution, or acquired for the primary purpose of
			 treating, pretreating, modifying, or disposing of any potential solid, liquid,
			 or gaseous pollutant which, if released without such treatment, pretreatment,
			 modification, or disposal, might be harmful, detrimental, or offensive to the
			 public and the public interest.
(2)
			 The term "air pollution" shall mean the presence in the outdoor atmosphere of
			 one or more air contaminants or combinations of contaminants in such quantities
			 and of such characteristics, location, and duration which are injurious to the
			 public and the public interest, or which unreasonably interfere with the
			 comfortable enjoyment of life or property or to the conduct of business within
			 affected areas.
(3) The term "air
			 contaminant" shall mean dust, fumes, mist, smoke, other particulate matter,
			 vapor, gas, odorous substances, or any combination thereof.
(4) The term "air contamination source" shall
			 mean any source at, from, or by reason of which there is admitted into the
			 atmosphere any air contaminant regardless of who owns or operates the building,
			 premises, or other property in, at, or on which source is located, or the
			 facility, equipment, or other property by which the emission is caused or from
			 which the emission comes.
(5) The
			 term "water pollution" shall mean the discharge or deposit of sewage,
			 industrial wastes, or other wastes of such condition, manner, or quantity as
			 may cause ground or surface water to be contaminated, unclean, or impure to
			 such an extent to make said waters detrimental to the public and the public
			 interest.
(6) Sections
			 40-23-4(a)(16) and
			 40-23-62(18),
Code of Ala. 1975
, exempt from sales and use tax the
			 sale, storage, use, or consumption of
(i) all
			 devices or facilities, including all identifiable components of the devices or
			 facilities and all materials used in the devices or facilities, which are
			 acquired primarily for the control, reduction, or elimination of air or water
			 pollution and
(ii) all identifiable
			 components of or materials used or intended for use in structures built
			 primarily for the control, reduction, or elimination of air or water
			 pollution.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.46.02 - Post Office, Sales To The

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The post office is a quasi-independent
			 governmental agency and is, therefore, exempt from state taxation. The U. S.
			 Postal Service as it exists today was created under the Postal Reorganization
			 Act, Public Law No. 91-375, August 12, 1970, 84 Stat. 719. Section 10(a) of
			 this Act provides that "The United States Postal Service shall be operated as a
			 basic and fundamental service provided to the people by the government of the
			 United States, authorized by the constitution, created by act of Congress and
			 supported by the people."
(2)
			 Section 201 of said Act provides: "There is established as an independent
			 establishment of the Executive Branch of the Government of the United States,
			 the United States Postal Service."
(3) It can be seen from reading the above
			 quotations that the United States Postal Service remains a part of the
			 Executive Branch of the Government of the United States. Therefore, sales of
			 items to the post office would be exempt from state sales and use
			 taxes.
Author:
Ginger Buchanan
Statutory Authority:
Code of Ala.
				  1975
, §§ 40-2 A-7(a)(5),
				  40-23-4(a)(17),
				  40-23-31,
				  40-23-62(2).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.47 - Poultry Products

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Baby chicks, broilers, eggs, and other poultry products are exempted when sold
			 by the producer, members of his family, or persons employed by him to aid in
			 the production thereof, and when produced in a rural area on premises which
			 include cultivated areas used in connection with the production. (State v.
			 Southland Hatchery, Spring term, 1950, 3 Div. 553.) (Section 40-23-4(a) (5),
Code of Ala. 1975
).
Author:
Ginger Buchanan
Statutory Authority:
Code of Ala.
				  1975
, §§ 40-2 A-7(a)(5),
				  40-23-4(a)(5),
				  40-23-31,
				  40-23-62(7),
				  40-23-62(8),
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.47.01 - Prescription Drugs

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Drugs as
			 defined in Section
			 40-23-4.1(a),
Code of Ala. 1975
, are exempt from sales and use
			 tax.
(2) The exemption referenced
			 in Section (1) above applies to drugs purchased by hospitals, infirmaries,
			 sanitariums, nursing homes, medical clinics, and physicians for use or
			 consumption in rendering medical services to patients, as well as to drugs sold
			 outright to patients by pharmacies on a doctor's prescription.
(3) Sales of drugs which meet the definition
			 contained in Section
			 40-23-4.1(a),
Code of Ala. 1975
, are exempt regardless of whether
			 they are diagnostic in nature or they are used in preventing, treating, or
			 mitigating diseases.
(4) Items such
			 as aspirin, vitamins, and shampoo that do not ordinarily require a physician's
			 prescription are exempt from sales or use tax when prescribed by a physician
			 and the prescription is filled dispensed by a licensed pharmacist, are exempt
			 from tax.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-4.1,
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.47.02 - Private Schools, Sales To

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Sales to private schools are specifically
			 exempted from sales and use taxes.
(2) The term "private school" shall mean
			 privately owned educational institutions operating within the State of Alabama
			 offering conventional and traditional courses of study, such as those offered
			 by public schools, colleges or universities within the State of
			 Alabama.
(3) The term does not mean
			 and shall not include institutions at which the courses of study are limited to
			 specialized subjects as dancing, riding, music, cooking, sewing, and
			 welding.
(4) The term "private
			 school" shall, however, mean and include schools of business instruction where,
			 in addition to such specialized courses as typing, there are also offered
			 general courses in conventional academic subjects such as grammar, spelling,
			 and mathematics. This term shall also include kindergartens at which
			 pre-grammar-school-age children are given initial instructions in the arts of
			 reading, writing and the use of numbers.
(5) The term "private school" does not
			 include nurseries, day care centers, or home schools. Where nurseries or day
			 care centers and kindergartens are operated together, it is necessary that
			 separate purchase records be kept to substantiate the exemption for the
			 kindergarten. In the absence of separate records, the total purchases will be
			 subject to the tax.
Author:
Ginger Buchanan
Statutory Authority
:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-30,
				  40-23-31.
The
				adopted version of this section by
				Alabama
				Administrative Monthly Volume XXXIX, Issue No. 11, August 31,
				2021, filed 8/20/2021 is not
				yet available.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.47.03 - Property To State, City, Or County For Use By Public Schools, Sales Of

Current through Register Vol. 42, No. 9, June 28, 2024
Sales of tangible personal property are exempted from sales and
				use taxes when made to state, county or city school boards or to other
				instrumentalities or agencies of the state or cities or counties of the state
				for use in the operation of public schools.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.47.04 - Public Schools, Sales To

Current through Register Vol. 42, No. 9, June 28, 2024
Tangible personal property is exempted from sales and use taxes
				when purchased for the sole use and benefit of, and for use under control of a
				state, county, or city school from any funds under the control of such school
				where a purchase order is issued therefor by the principal of an elementary or
				high school or by an official authorized to make purchases for an institution
				of higher learning. The purchase order so issued must contain the
				following:
(a) The name and address of
			 the school or institution.
(b) An
			 itemized list of the property being purchased.
(c) A certificate to the effect that:
1. The property purchased will be under the
			 control of and for the sole use and benefit of the school or institution
			 named,
2. The person making the
			 certificate and signing the purchase order is the principal of the school or
			 official authorized to make purchases for an institution of higher learning.
Author:
Dan DeVaughn
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.47.05 - Public Schools - Athletic Equipment, Sales To

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Sales of athletic equipment to public
			 schools is exempted from sales tax where such sales are made in accordance with
			 the provisions of Sales and Use Tax Rule
			 810-6-3-.47.04 governing sales to public schools, as mentioned above.
(2) In those instances where athletic
			 equipment is purchased by a private person or private organization for use by a
			 school, private or public, the sales thereof for such use is subject to tax.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.47.06 - Public Schools, Public School Principals Or Teachers, Etc., Sales To

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Sales of
			 tangible personal property to public schools or for use therein shall not be
			 subject to tax under the following circumstances:
(a) Where the property is sold pursuant to
			 the purchase order issued by the State of Alabama or a county or city of the
			 state or any instrumentality thereof.
(b) Where the property is sold pursuant to a
			 certificate as provided for by Sales and Use Tax Rule
			 810-6-3-.47.04 entitled Sales To Public Schools.
(c) Where the property is sold for use in
			 school lunchrooms in preparing meals to be sold to school children in school
			 buildings, not for profit.
(d)
			 Where the property sold is for resale in the school to students for consumption
			 on the school premises or for use in the preparation of lessons and where the
			 sales are made under the supervision and control of the school principal and
			 with no profit to any individual.
(e) Where purchases of items for resale
			 through fund raising projects are made by organizations such as Beta Clubs,
			 Hi-Y Clubs, band clubs, athletic clubs, civic clubs, and class organizations
			 under the control and supervision of the administrative head of the school.
			 (State of Alabama v. Monk and Associates, Inc.)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.48 - Repairs To Equipment, When Not Subject To Tax

Current through Register Vol. 42, No. 9, June 28, 2024
Materials which pass to the repairman's customer, and which do
				not lose their identity, such as auto repair parts, radio tubes, and
				condensers, are sold at retail by the repairman. He must report and pay sales
				tax on such sales provided delivery is made to the customer in Alabama. If the
				repairman delivers the repaired equipment to the customer or the equipment is
				delivered by common carrier to a point outside the State of Alabama, the sale
				is in interstate commerce not subject to Alabama sales tax. See Rule
				810-6-1-.142.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.48.05 - Exemption For Certain Purchases By Film Production Companies Approved By The Alabama Film Office (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Ginger L. Buchanan
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-4(46),
				  40-23-31,
				  4 0-23-62(35),
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.51 - Municipal Sales And Use Taxes And Gross Receipts Taxes

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Christy Vandevender
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.52 - State Sales, Use, And Lodgings Tax Exemption For Qualified Production Companies

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Purpose
. This rule sets forth guidelines and
			 procedures to be used by the Department of Revenue in the administration of Act
			 2009-144, as codified in Article 3, Chapter 7A of Title 41 of the
Code of Ala. 1975
.
(2)
Definitions
. For
			 purposes of this rule, and to the extent not inconsistent with the Rules of the
			 Alabama Film Office, these terms shall be defined as follows:
(a)
Department
: The
			 Alabama Department of Revenue.
(b)
Office
: The Alabama Film Office.
(c)
Qualified Production
			 Company
: This term shall have the same meaning as ascribed to it
			 in
Code of Ala. 1975
, Section
			 41-7A-42.
(d)
Report
:
			 Statement of a CPA issued upon the completion of the Final Incentive Audit that
			 provides a summary of the Production Expenditures Expended in Alabama.
			 (Required by Alabama Department of Commerce/Alabama Film Office Incentives Rule
			 281-3-1-.02(1)
			 (w)).
(e)
State-Certified
			 Production
: This term shall have the same meaning as ascribed to
			 it in
Code of Ala. 1975
, Section
			 41-7A-42.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.67 - Sheriff's Purchases

Current through Register Vol. 42, No. 9, June 28, 2024
Purchases by a sheriff of food to be used in feeding prisoners
				is exempt from sales tax.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-4(11),
				  40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.67.02 - Ships, Sale Of

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 gross proceeds of the sale or sales of vessels, barges and commercial fishing
			 vessels of over five tons load displacement are exempt from sales and use tax
			 when sold by the manufacturer or builder thereof. (§§
								40-23-4(a)(12) and
			 40-23-62(17))
(2) The gross proceeds of the
			 sale or sales of materials, equipment and machinery which, at any time, enter
			 into and become a component part of ships, vessels, towing vessels or barges;
			 or drilling ships, rigs or barges; or seismic or geophysical vessels; other
			 watercraft or commercial fishing vessels of over five tons load displacement
			 are exempt from sales or use tax regardless of where they are constructed or
			 built. (§§
								40-23-4(a)(13) and
			 40-23-62(14))
(3) The Court of Civil Appeals in
			 the case State of Alabama v. Springle Net Shop, Inc., 351 So. 2d 608 (1977),
			 held that nets, trawl boards, cables, and related equipment sold to commercial
			 fishing vessels become component parts of such commercial fishing vessels.
			 Sales of the aforementioned items to commercial fishing vessels of over five
			 tons load displacement are exempt regardless of where the vessel was
			 constructed or built. This exemption is not limited to new vessels but also
			 applies to the replacement of the same items on the old vessels of over five
			 tons load displacement.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-4(a)(12),
				  40-23-4(a)(13),
				  40-23-31,
				  40-23-62(14),
				  40-23-62(17),
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.67.03 - Ships, Sales To

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Sales and use taxes do not apply to the sale, storage, use, or consumption of
			 fuel and supplies aboard ships, vessels, towing vessels, or barges, or drilling
			 ships, rigs or barges, or seismic or geophysical vessels, or other watercraft
			 engaged in foreign or international commerce or interstate commerce.
			 (§§
								40-23-4(a)(10) and
			 40-23-62(12))
(2) The following guidelines
			 shall be used in determining if a vessel is engaged in foreign, international,
			 or interstate commerce:
(a) Vessels engaged
			 in transporting cargo between Alabama ports and ports in foreign countries or
			 possessions or territories of the United States or between Alabama ports and
			 ports in other states are engaged in foreign, international, or interstate
			 commerce. Engaging in foreign, international, or interstate commerce shall not
			 require that the vessel involved deliver cargo to or receive cargo from an
			 Alabama port.
(b) Vessels carrying
			 passengers for hire, and no cargo, between Alabama ports and ports in foreign
			 countries or possessions or territories of the United States or between Alabama
			 ports and ports in other states shall be engaged in foreign, international, or
			 interstate commerce, as the case may be, if, and only if,
(i) the vessel in question is a vessel of at
			 least 100 gross tons and
(ii) the
			 vessel in question has an unexpired certificate of inspection issued by the
			 United States Coast Guard or by the proper foreign country for a foreign
			 vessel, which certificate is recognized as acceptable under United States
			 law.
(c) Seismic or
			 geophysical vessels which are engaged either in seismic or geophysical tests or
			 evaluations exclusively in offshore federal waters or in traveling to or from
			 conducting such tests or evaluations shall be engaged in international or
			 foreign commerce.
(d) Vessels which
			 are engaged in foreign, international, or interstate commerce shall be deemed
			 to remain in such commerce while awaiting or under repair in an Alabama port if
			 such vessel returns after completion of the repairs to engaging in foreign,
			 international, or interstate commerce. (§§
									40-23-4(a)(10),
			 40-23-62(12))
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.68 - Ships, Vessels And Barges - Fifty Tons Burden: Definition And Method Of Determination

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.68.01 - Load Displacement Of Vessels, Barges, Ships, Other Watercraft, And Commercial Fishing Vessels - Definition And Method Of Determination

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The term "load
			 displacement" as used in
Code of Ala. 1975
, Sections
			 40-23-2(1),
			 40-23-4(a)(10),
			 40-23-4(a)(12),
			 40-23-4(a)(13),
			 40-23-61(a),
			 40-23-62(12),
			 40-23-62(14),
			 and
			 40-23-62(17),
			 refers to the weight of the volume of water displaced by a vessel, barge, ship,
			 or other watercraft, or commercial fishing vessel when fully loaded and shall
			 be measured in long tons (1 ton = 2,240 lbs.).
(2) The load displacement measurement of
			 vessels, barges, ships, other watercraft, and commercial fishing vessels as
			 registered with the U. S. Coast Guard and licensed by the Alabama Department of
			 Conservation and Natural Resources will be valid for purposes of administering
			 the sales and use tax provisions enumerated in paragraph (1).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.69 - Stale Bread And Table Waste Sold For Consumption For Livestock

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia A. Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-4(5),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › 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

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 United States Government, the State of Alabama, counties and incorporated
			 municipalities of the state, and various other entities within the state are
			 specifically exempt from paying sales and use tax on their purchases of
			 tangible personal property. These exempt entities may appoint purchasing agents
			 to act on their behalf for making tax-exempt purchases. In such situations the
			 department will recognize that a agency relationship exists, provided that a
			 written contract between the owner and the contractor-agent has been entered
			 which clearly establishes that:
(i) the
			 appointment was made prior to the purchase of materials;
(ii) the purchasing agent has the authority
			 to bind the exempt entity contractually for the purchase of tangible personal
			 property necessary to carry out the entity's contractual obligations;
(iii) title to all materials and
			 supplies purchased pursuant to such appointment shall immediately vest in the
			 exempt entity at the point of delivery; and
(iv) the agent is required to notify all
			 vendors and suppliers of the agency relationship and make it clear to such
			 vendors and suppliers that the obligation for payment is that of the exempt
			 entity and not the contractor-agent. All purchase orders and remittance devices
			 furnished to the vendors shall clearly reflect the agency relationship. The
			 tax-exempt entity may enjoy its tax-exempt status when utilizing a purchasing
			 agent, provided that the purchase is paid for by the tax-exempt entity with
			 funds belonging to the tax-exempt entity and the proper documentation as listed
			 above exists to confirm the agency relationship. The appointment of the
			 contractor as purchasing agent of the tax-exempt entity may be made by
			 execution of the department Form ST:PAA-1, Purchasing Agent Appointment.
			 (Sections
			 40-23-4(a)(11) and
			 40-23-62(13))
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.71 - Ties And Timbers - When Not Subject To Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-4(17),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.72 - Tung Meal

Current through Register Vol. 42, No. 9, June 28, 2024
When purchased for agricultural use as a soil conditioner or
				plant food, tung meal is exempt from sales and use tax pursuant to the
				fertilizer exemptions found in Sections
				40-23-4(a)(2) and
				40-23-62(5).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.72.02 - United States, Sales To

Current through Register Vol. 42, No. 9, June 28, 2024
Where construction materials or other tangible personal
				property is ordered by, sold directly to, and paid for by the Federal
				Government, its departments, or its agencies, such sales are not subject to the
				Alabama sales tax. In such case the determining factors are whether or not the
				property is ordered and paid for by and delivered to the Federal Government,
				its departments, or its agencies. See also Rule
				810-6-1-.45 entitled Contractors.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-4(17),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.72.05 - Vitamins, Minerals, And Dietary Supplements

Current through Register Vol. 42, No. 9, June 28, 2024
Vitamins, minerals, and dietary supplements are exempt from
				sales and use tax when dispensed by prescription by physicians licensed to
				practice medicine, chiropractors, orthodontists, or podiatrists in the
				performance of their professional services. (Section
				40-9-27,
Code of Ala. 1975
).
Author:
Patricia A. Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83,
				  40-9-27.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.73 - Warranty Parts - Manufacturer's Warranty

Current through Register Vol. 42, No. 9, June 28, 2024
When dealers or distributors use parts taken from stocks owned
				by them in making repairs without charge for such parts to the owner of the
				property repaired pursuant to warranty agreements entered into by
				manufacturers, such use does not constitute taxable sales to the manufacturers,
				distributors, or to the dealers.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.74 - Wrapping Paper, Poultry Processors

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-4 a(21),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.75 - Septic Tanks

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Septic
			 tanks are pollution control devices and qualify for the pollution control
			 exemption (AGO Baxley, June 1, 1978).
(2) Field lines and gravel, tile, or other
			 materials on which field lines are placed, likewise, qualify for the pollution
			 control exemption. (Section
			 40-23-4(16)
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-4(16),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › 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

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 definitions set forth in
Code of Ala. 1975
, Section
			 40-23-1(a),
			 are incorporated herein by reference.
(2) Sales are not subject to Alabama sales
			 tax when the sales agreement requires the seller or the seller's agent to
			 deliver the purchased property to the Port of Mobile marked for export and, in
			 fact, delivery is made to the Port of Mobile and the property is exported.
			 (Sections
			 40-23-39.
			 Juan Hernades, Carribean Shipping, Inc. V. State of Alabama (Admin. Law Div.
			 Docket No. S. 05-708 Final Order entered December 7, 2005)
(3) Alabama sales tax applies to sales of
			 tangible personal property when the purchaser or the purchaser's agent takes
			 delivery in Alabama for subsequent export and use of that property in a foreign
			 country unless the following criteria are met:
(a) the purchaser's records reflect that it
			 was the intent of the purchaser to use the property in a foreign country at the
			 time of purchase and that, in fact, the property was exported from Alabama, and
			 when ocean transportation is required and scheduled service to the desired port
			 overseas is available through the port of Mobile, the Port of Mobile is used
			 for shipment, and
(b) the purchaser
			 provides to the vendor a duly executed Certificate of Exemption - Merchandise
			 Purchased for Export to a Foreign Country (Form STE-4)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.78 - Sales Of Aircraft Manufactured, Sold And Delivered In Alabama

Current through Register Vol. 42, No. 9, June 28, 2024
(1) In accordance
			 with Section
			 40-23-4(a)(37),
Code of Ala. 1975
, sales of aircraft manufactured,
			 sold and delivered in Alabama that are not permanently domiciled in Alabama and
			 are removed from Alabama are not subject to Alabama sales tax.
(2) An aircraft manufactured, sold and
			 delivered in Alabama shall be considered not permanently domiciled in Alabama
			 if either of the following non-exclusive conditions is true:
(a) The hanger, airstrip, or other housing
			 unit which the aircraft is intended to leave from and return to in the regular
			 course of use is located outside of Alabama, or
(b) The buyer is an air carrier, foreign air
			 carrier or intrastate air carrier, as defined by Section 40101 of Title 49 of
			 the United States Code,
			 49 USC,
			 Section 40101, and operating pursuant to Part
			 121 or Part 129, or conducting scheduled or unscheduled services pursuant to
			 Part 135; and the buyer's headquarters is not in Alabama on the date of
			 purchase of the aircraft.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.02 - Amounts Of Sales Tax To Be Collected On Admissions

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia A. Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.02.05 - Consigned Property (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(5),
				  40-23-1(a)(6),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.03 - Discounts Allowed On Payments Of Sales Tax Made Before Delinquency

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Allowed Discount
.
(a)
			 The department is authorized to allow a sales tax discount for sales taxes due
			 and payable to the state by persons licensed under §
									40-23-6,
Code of Ala. 1975
.
(b) The allowed discount cannot exceed a
			 maximum amount of four hundred dollars ($400), and is calculated as follows:
1. Five percent of the first one hundred
			 dollars ($100) of sales taxes levied.
2. Two percent of the sales taxes levied over
			 one hundred dollars ($100) per period.
(c) Each licensee is allowed a maximum
			 discount of four hundred dollars ($400), regardless of the number of retail
			 locations within the state.
(d) No
			 discount is authorized or allowed upon any taxes which are not paid before
			 delinquency.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.04 - Extension Of Time For Filing Return

Current through Register Vol. 42, No. 9, June 28, 2024
The Department "for good cause" may extend the time, not to
				exceed 30 days, for filing sales and use tax returns. The Supreme Court of
				Alabama in State v. Louis Pizitz Dry Goods Company, 11 So. 2d 342, held that
				the request for such an extension must be received by the Department prior to
				the date the return became delinquent in order to have the extension granted.
				No discount for timely payment will be allowed on sales or use tax paid after
				the statutory due date but within the extended time and interest must be added
				to the tax. (Adopted October 1, 1959, amended November 3, 1980, readopted
				through APA effective October 1, 1982, amended January 10, 1985). (Sections
				40-23-7 and
				40-23-74).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.05 - Failure Of Vending Machine Operator To Collect Does Not Relieve Him Of Payment

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.06 - Failure Of Seller To Collect Tax

Current through Register Vol. 42, No. 9, June 28, 2024
Failure to collect the tax due is unlawful. Both the Sales and
				Use Tax Laws require the seller to collect the tax due. Provisions of these
				laws make it unlawful to fail to collect the tax making such failure a
				misdemeanor punishable by fine or by imprisonment or both. The Sales and Use
				Tax Laws further provide, however, that the failure, refusal, or inability of
				the seller to collect the tax does not relieve him of his liability to the
				state for the taxes due on his sales. In the court case Tanner v. State, 190
				So. 292, the Alabama Court of Appeals upheld the conviction of Tanner, who had
				failed or refused to add the sales tax due to the sales price of merchandise
				sold by him.
				40-23-26
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31;
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.07 - Farm Machines, Machinery, Equipment, And Vessels

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Definitions.
(a) Commercial Fishing Vessel - Any vessel
			 whose masters and owners are regularly and exclusively engaged in commercial
			 fishing as their means of livelihood by a holder of a commercial license issued
			 pursuant to Chapter 12 of Title 9.
(b) Machine, Machinery, or Equipment - Sales
			 at retail of any machine, machinery, or equipment that is used in planting,
			 cultivating, and harvesting farm products or used in connection with the
			 production of agricultural produce or products, livestock, or poultry on farms,
			 and sales at retail of any parts of such machine, machinery, or equipment,
			 attachments and replacements that are made or manufactured for use on or in the
			 operation of the machine, machinery, or equipment and are necessary to and
			 customarily used in the operation of such machine, machinery, or equipment.
			 Examples of items that qualify as machine, machinery, or equipment include but
			 are not limited to tractors, detachable plows, harrows, planters, cultivators,
			 fertilizer spreaders, plow stocks, turning plows, seed drills, and
			 sprayers.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.07.05 - Federal Excise Tax On Certain Trucks And Trailers, Retailers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Effective April
			 1, 1983, the federal government levied a 12 percent retail excise tax on retail
			 sales of certain trucks and trailers (26
			 USC Sec. 4051). This tax is a tax which the
			 retailer is required to collect from his customer and remit to the federal
			 government and is measured by the value of the articles sold at
			 retail.
(2) A retailer who collects
			 this tax from his customer and remits same directly to the federal government
			 may exclude the federal excise tax from the measure of sales or use tax
			 provided he bills the federal excise tax to his customer as a separate item.
			 (Adopted October 3, 1987) (Sections
			 40-23-1(a)(6)) and
			 40-23-1(a)(8))(AGO Evans, July 31, 1992).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.08 - Conference On Assessments

Current through Register Vol. 42, No. 9, June 28, 2024
(Formerly Titled Hearing On Assessments) (Repealed)
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.09 - Interest On Overpayments Of Sales And Use Taxes

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.10 - Keeping Records Of Sales For Resale, (Formerly Regulation L)

Current through Register Vol. 42, No. 9, June 28, 2024
Any seller within or without this state engaged in making sales
				at both retail and wholesale who claims as exempt from the Sales or Use Tax Act
				a sale to a licensed retail merchant, licensed dealer, licensed jobber, or
				other licensed person as a sale for resale must show on the invoice of such
				sales and the copy thereof (which copy must be retained in the seller's office)
				the name and address and the sales tax account number of such licensed
				retailer, dealer, jobber, or other person; and in the event that the name and
				address and such sales tax account number are not shown as herein provided, the
				Department of Revenue will treat such sale as a prima facie taxable retail
				sale. Provided, however, that it shall not be necessary to enter the sales tax
				account number on each invoice of such sale for resale if the sales tax account
				number is placed one time on the seller's books, ledger, loose leaf binder, or
				similar written record to which are posted such sales deducted as sales for
				resale; or, if a card index file showing the name and address and sales tax
				account number of the buyer is maintained by the seller, the name and address
				of the buyer on the invoice or other written memorandum made at the time of the
				sale can be identified by the Department of Revenue from the face of such
				invoice or other written memorandum at the time of the sale with such buyer's
				name and address and sales tax account number on such card index file. (Adopted
				March 8, 1948, amended November 3, 1980.)
				40-23-2(1)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.11 - Leased Departments, Filing Tax Returns For

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Where a store leases departments to other
			 persons who (i) operate the departments, (ii) keep their own books, and (iii)
			 make their own collections on accounts; a separate sales tax return shall be
			 filed by each person operating a leased department. Persons who lease
			 departments and file their own returns shall obtain the sales tax license
			 required pursuant to
Code of Ala. 1975
, Section
			 40-23-6.
(2) Where the store leases departments to
			 other persons who operate the departments and the store keeps the books and
			 makes collections on accounts for the persons who lease the departments, the
			 store may, as agent for the lessees, file returns for the leased departments
			 and pay the taxes due. The lessees, however, shall not be relieved of liability
			 for the tax until the amount due has been paid.
(3) Where the store files returns as agent
			 for leased departments, it may either file separate returns for each department
			 leased or may file a consolidated return for both its business and the leased
			 departments. Persons who lease departments and for whom the store files
			 separate returns shall obtain the sales tax license required pursuant to
			 Section
			 40-23-6.
			 If the store files a consolidated return for its business and for each leased
			 department, sufficient records shall be maintained to allow a determination of
			 the respective sales and use tax liability for its business and each of the
			 leased departments. (Code of Ala. 1975, Sections
			 40-2A-7(a)(1),
			 40-23-6,
			 40-23-7,
			 and
			 40-23-9)
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83,
				  40-2A-7(a)(5),
				  40-2A-7(a)(1)40 -23-6,
				  40-23-7,
				  40-23-9.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.12 - Reserved

Current through Register Vol. 42, No. 9, June 28, 2024
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.13 - Permit Issued To Electric Cooperatives, Telephone Companies And Others. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										11-51-180 via
				  40-23-31,
				  via
				  40-23-83;
				  §§
										11-51-207 via
				  40-23-31,
				  via
				  40-23-83;
				  §
										40-2A-7(a)(5).