Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.67.04 - Certificate of Exemption - Fuel and/or Supplies Purchased for Use or Consumption Aboard Vessels Engaged in Foreign or International Commerce or in Interstate Commerce

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Whenever a merchant or seller makes a sale of fuel or supplies for use or
			 consumption aboard vessels engaged in foreign or international commerce or in
			 interstate commerce, any claim of exemption from Alabama sales or use tax on
			 such sale because of such usage or consumption shall be supported by a
			 certificate executed in the following form:
CERTIFICATE OF EXEMPTION - FUEL AND/OR SUPPLIES PURCHASED FOR
				USE
OR CONSUMPTION ABOARD VESSELS ENGAGED IN FOREIGN OR
				INTERNATIONAL
COMMERCE OR IN INTERSTATE COMMERCE.
PROPERTY PURCHASED:
INVOICE NO. QUANTITY ITEM
DESCRIPTION AMOUNT
______________________ ________________ ________
______________________ ________________
______________________ ________________ ________
______________________ ________________
______________________ ________________ ________
______________________ ________________
CERTIFICATE OF PURCHASER:
I, the undersigned vessel owner, operator, captain, or
				representative thereof, hereby certify the above described property is being
				purchased for use or consumption aboard vessels engaged in foreign or
				international commerce or in interstate commerce pursuant to the provisions of
Code of Ala. 1975
, §§
								40-23-4(a)(10) and
				40-23-62(12).
I also certify I am aware that §§
								40-23-4(a)(10) and
				40-23-62(12) provide that any person filing a false certificate shall be guilty of a
				misdemeanor and, upon their conviction, shall be fined not less than $25.00 nor
				more than $500.00. I further certify I am aware that any person filing a false
				certificate shall be liable to the Alabama Revenue Department for all taxes
				imposed upon the merchant or seller, together with any interest and penalties
				thereon, by reason of the sales of fuel and/or supplies applicable to such
				false certificate.
SIGNATURE:______________________________________
PURCHASER'S BUSINESS ADDRESS:
TITLE:_______________________________________________
VESSEL:_____________________________________________
DATE:_______________________________________________
CERTIFICATE OF MERCHANT OR SELLER:
I, the undersigned merchant or seller, hereby certify that the
				above described fuel and/or supplies are being sold exempt from sales or use
				tax for use or consumption aboard vessels engaged in foreign or international
				commerce or in interstate commerce and that the above duly signed certificate
				of the purchaser was secured at the time of such sale.
SIGNATURE:
				___________________________________________________
TITLE:________________________________________________________
DATE:_________________________________________________________
(2) A merchant or seller who secures a
			 properly completed and duly signed certificate in the form outlined in (1)
			 above shall not be liable for Alabama sales or use tax on a sale later
			 determined by the Revenue Department not to qualify for the exemption contained
			 in Sections
			 40-23-4(a)(10) and
			 40-23-62(12) provided said merchant or seller had no knowledge that the certificate was
			 false when filed with him by the purchaser. Instead, the person filing the
			 false certificate shall be liable to the Revenue Department for all sales or
			 use tax, together with any interest and penalties thereon, imposed on the sale
			 of fuel and/or supplies applicable to the false certificate.
Author:
Ginger Buchanan
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-4(a)(10),
				  40-23-62(12),
				  40-23-31,
				  40-23-83.