Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.15 - Federal Charge Card Program, Exemption Certification

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Sales of tangible personal property to
			 the United States government, its departments, or its agencies are exempt from
			 state, county, and municipal sales and use tax provided the sales are billed
			 directly to the United States government and paid for by the United States
			 government with government funds.
(2) Charges for rooms, lodgings, or other
			 accommodations furnished to the United States government, its departments, or
			 its agencies are exempt from state, county, and municipal lodgings tax provided
			 the charges are billed directly to the United States government and paid for by
			 the United States government with government funds. (Department Rule
			 810-6-5-.13.)
(3) The United States General Services
			 Administration (GSA) sponsors a federal charge card program, SmartPay,
			 providing charge card services to federal governmental agencies and departments
			 for the conduct of official business. Sales of tangible personal property and
			 charges for renting or furnishing rooms, lodgings, or accommodations that are
			 paid by federal charge cards are exempt from state and local sales, use and
			 lodgings tax when the charge card account is billed directly to and paid
			 directly by the United States government. Sales of tangible personal property
			 and charges for renting or furnishing rooms, lodgings, or accommodations that
			 are paid by federal charge cards are subject to state and local sales, use or
			 lodgings tax when the federal employee pays the charge card account with their
			 own funds and receives reimbursement from the United States
			 government.
(4) A vendor or
			 lodgings provider making sales of tangible personal property or renting or
			 furnishing rooms, lodgings, or accommodations where payment is made by a
			 federal charge card that is billed to and paid directly by the federal
			 government shall retain a copy of the invoice and a completed exemption
			 certification in the following form, Form ST-GSA, to substantiate that the
			 transaction is exempt from sales, use or lodgings tax.
ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
EXEMPTION CERTIFICATION RESPECTING CERTAIN PURCHASES OF
TANGIBLE PERSONAL PROPERTY OR LODGINGS
MADE THROUGH THE FEDERAL CHARGE CARD PROGRAM
Business Name: _____________________________________
Address: __________________________________________
__________________________________________________
THIS PART TO BE COMPLETED BY THE
				CARDHOLDER:
I hereby certify that the purchase of tangible personal
				property or purchase of lodgings and accommodations that is being made under
				this exemption certification is for the official use of the Federal Government,
				is a debt of the Federal Government, and the charges will be paid with a
				federal charge card that is centrally billed to and paid by the Federal
				Government.
Federal Charge Card Type (Purchase, Fleet, Travel, or
				Integrated): ___________________________
Federal Charge Card Account Number:
				______________________
Federal Agency/Department: ________________________
Agency/Department Telephone Number:
				__________________________
Date(s) of Occupancy (if applicable):
				____________________________
Signature of Federal Employee: ______________________ Date:
				___________
Name of Federal Employee: _______________________ Title:
				_____________
(5) In lieu of utilizing
			 the exemption certification form, written documentation of the same information
			 as required on the certification may be retained by the vendor or provider of
			 lodgings and accommodations to substantiate that the transaction is exempt from
			 tax.
Author:
Deborah Lee
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-4(17),
				  40-23-62(2),
				  40-26-19.