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-.02 - State Sales And Use Tax Certificate Of Exemption (Form STE-1) - Issued For Wholesalers, Manufacturers And Other Product Based Exemptions

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The term
			 "Department" as used in this regulation shall mean the Department of Revenue of
			 the State of Alabama.
(2) Persons,
			 firms, and corporations who are not required to have a sales tax license
			 pursuant to §
								40-23-6,
Code of Ala. 1975
, and who are entitled to make
			 certain purchases at wholesale, tax free, may obtain a sales and use tax
			 certificate of exemption by applying for same on a form provided by the
			 Department. Upon receipt of a properly completed application and approval of
			 same by the Department, the applicant will be issued a state sales and use tax
			 certificate of exemption (Form STE-1) which can be copied, completed, and
			 provided to vendors as documentation for tax exempt purchases. A Form STE-1
			 will not be issued to persons, firms, or corporations who have a sales tax
			 license issued pursuant to §
								40-23-6,
Code of Ala. 1975
, or who do not have a place of
			 business within the State of Alabama.
(3) Persons or companies, including but not
			 limited to those cited in Title 40, Chapter 9, other than governmental
			 entities, which have a statutory exemption from the payment of Alabama sales,
			 use, or lodgings taxes, shall be required to obtain a sales and use tax
			 certificate of exemption to be renewed on an annual basis by applying for same
			 on a form provided by the Department. Please see Sales and Use Tax Rule
			 810-6-5-.02.01, entitled State Sales and Use Tax Certificate of Exemption for
			 Entities Having a Statutory Exemption from the Payment of Sales, Use, and
			 Lodgings Taxes, for additional information.
(4) An application for a sales and use tax
			 certificate of exemption 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)
			 Number of businesses in Alabama and exact location of each (exact location
			 shall include city, county, and street address; if location is on highway or
			 rural route, exact location shall include details sufficient to allow
			 Department personnel to find the place of business),
(e) Indication of the kind and class of
			 business (i.e. wholesaler, manufacturer, etc.),
(f) Type of products manufactured or
			 sold,
(g) Reason the exemption is
			 claimed,
(h) Indication of the
			 legal form of ownership (sole proprietorship, partnership, corporation, LLC,
			 etc.),
(i) Copy of certificate of
			 incorporation or articles of incorporation, if applicable,
(j) Name, title, home address, and social
			 security number of sole proprietor, each partner, or each corporate officer,
			 and
(k) Signature of sole
			 proprietor, each partner, or an elected corporate officer.