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ADOR - Sales & Use Tax Rules Numeric Index

 

 

RULES NUMERIC INDEX

 
RULE NUMBER RULE NAME EFFECTIVE DATE
810-1-6-.01 Signature Requirements of Tax Returns and Other Documents of All Types Filed by Electronic Methods

6/17/1999

810-1-6-.02 Scope of the Rules 11/4/2009
810-1-6-.03 Definitions 11/4/2009
810-1-6-.04 Internet-Based Electronic Filing and Payment of Taxes to be Provided Through Electronic Return Originators 11/4/2009
810-1-6-.05 Tax Types Covered and Requirements for Tax Returns 11/4/2009
810-1-6-.06 Electronic Payment Requirements and Determining Timely Payment 11/4/2009
810-1-6-.07 Determining Timely Filing of Electronic Returns 11/4/2009
810-1-6-.12 Taxes Required to be Filed Electronically 9/22/2003
810-1-6-.13 Requirements for Third-Party Bulk Filers 2/10/2009
810-6-1-.01 Accountants  
810-6-1-.02 Advertising Agencies 10/1/1982
810-6-1-.03 Air Bag Materials 10/1/1982
810-6-1-.04 Radio and Television Antennas and Television Satellite Dishes  
810-6-1-.05 Auctioneer  
810-6-1-.06 Automobile Painting 10/1/1982
810-6-1-.07 Automobile Parts Installed for Customer 10/1/1982
810-6-1-.08 Automobile Repair Shops 10/1/1982
810-6-1-.08.01 Automotive Supply Jobbers, Sales by 3/10/1998
810-6-1-.09 Automobile Repair Shops and Garages 10/1/1982
810-6-1-.10 Automobile Seat Covers, Top Linings, Vinyl Tops 10/1/1982
810-6-1-.12 Automotive Vehicles 12/6/1990
810-6-1-.12.01 Courtesy Deliveries of Automotive Vehicles by Alabama Dealers for Out-of State Dealers 11/5/1996
810-6-1-.13 Awnings 10/1/1982
810-6-1-.14 Awnings, Metal 10/1/1982
810-6-1-.22 Barter, Exchange, Trade-In 7/9/1998
810-6-1-.23 Beer Tax 5/22/1993
810-6-1-.24 Bingo 12/6/1990
810-6-1-.27 Building Materials 10/1/1982
810-6-1-.28 Building Materials Defined 10/1/1982
810-6-1-.29 Building Materials Manufactured by Contractors 7/7/1989
810-6-1-.30 Carpeting and Other Floor Coverings 3/27/2001
810-6-1-.31 Carrying Charges, Finance Charges 10/1/1982
810-6-1-.32 Casings Sold to Meat Processors 10/1/1982
810-6-1-.33 Casual Sales 10/4/1994
810-6-1-.33.01 Application of Casual Sales Tax and Use Tax To Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, and Manufactured Homes Purchased from the U.S. Government, the State of Alabama, or Counties or Incorporated Municipalities of the State of Alabama 10/4/1994
810-6-1-.33.02 State Casual Sales and Use Tax Returns 4/1/1996
810-6-1-.34 Caterers 10/1/1982
810-6-1-.35 Chemicals Used In Treating Crude Oil 12/10/1997
810-6-1-.36 Commercial Fish Feed 7/9/1998
810-6-1-.37 Computer Hardware and Software 8/21/1997
810-6-1-.38 Consigned Property 10/1/1982
810-6-1-.45 Contractors Furnishing and Erecting Building Materials Under Contract with the United States 12/25/2013
810-6-1-.46 Contractor's Liability 12/25/2013
810-6-1-.46.01 Bleacher Systems, Lockers, Backstops, and Other Fixtures Installed in Gymnasiums 12/25/2013
810-6-1-.47 Coupons, Receipts from Redemption 10/1/1982
810-6-1-.50 Dentists, Dental Laboratories, and Dental Supply Houses 9/26/2006
810-6-1-.51 Deposit on Bottles 10/1/1982
810-6-1-.52 Direct Mail Advertising, Printer's Liability 1/29/1990
810-6-1-.53 Cash Discounts 10/1/1982
810-6-1-.54 Discounts Based on Volume Sales 10/1/1982
810-6-1-.55 Doctors, Medical 10/1/1982
810-6-1-.56 Dual Business 12/28/1998
810-6-1-.58 Electrical Supplies and Equipment Sold to Contractors and Manufacturers 3/10/1998
810-6-1-.59 Welding Rods and Fluxes 12/10/1997
810-6-1-.60 Opticians, Optometrists, and Ophthalmologists 12/10/1996
810-6-1-.61 Engravers 10/1/1982
810-6-1-.62 Engravers, Sales of Materials are at Wholesale, Tax Free When Such Materials Become a Component of the Engraving 10/1/1982
810-6-1-.63 Federal Admission Taxes 10/1/1982
810-6-1-.64 Federal Excise Taxes, Manufacturers 5/22/1993
810-6-1-.65 Federal Excise Taxes, Retailers 5/22/1993
810-6-1-.66 Fencing 10/1/1982
810-6-1-.67 Florists, Telegraphic Orders 7/9/1998
810-6-1-.69 Containers, Components of Containers, Labels, Pallets, and Shipping Supplies 7/30/1998
810-6-1-.72 Gases: Acetylene, Oxygen, Hydrogen 7/9/1998
810-6-1-.73 Gases: Propane and Butane 10/1/1982
810-6-1-.75 Gratuities and Tips 10/20/1998
810-6-1-.76 Hospitals, Infirmaries, Sanitariums, and Like Institutions - Private 10/20/1998
810-6-1-.77.01 Ice, Sales of 3/10/1998
810-6-1-.79.03 Industrial Uniforms, Sales or Replacement of 10/1/1982
810-6-1-.80 Ingredient or Component of Product Manufactured or Compounded for Sale 12/10/1997
810-6-1-.80.01 Oils Used in Aluminum Rolling Process 12/10/1997
810-6-1-.80.02 Materials Purchased by Manufacturers and Compounders for Use as Rust Preventatives or Protective Coatings 1/27/1998
810-6-1-.81 Installation Charges 10/1/1982
810-6-1-.81.01 Interior Decorators and Interior Designers 6/10/2005
810-6-1-.84 Labor or Service Charges 12/28/1998
810-6-1-.85 Laundries, Dry-Cleaning Establishments 10/1/1982
810-6-1-.88 Lawyers 10/1/1982
810-6-1-.89 Lease Sales - Retention of Title 10/1/1982
810-6-1-.89.02 Licensed Dealers, Sales to 1/27/1998
810-6-1-.90 Machine Shops 7/30/1998
810-6-1-.91 Made-to-Order and Custom Sales 10/1/1982
810-6-1-.93 Materials From Which Patterns are Manufactured 10/1/1982
810-6-1-.94 Materials Used in Plating 10/1/1982
810-6-1-.95 Materials Used in Repairing 10/8/1985
810-6-1-.97 Materials Used on Road and Bridge Projects 12/25/2013
810-6-1-.98 Mattress Renovation 10/1/1982
810-6-1-.99 Meals Served by Boarding Houses 1/10/1985
810-6-1-.100 Meals, Snacks, Drinks, and Beverages Served in Alabama by Railroads, Airlines, and other Transportation Companies 7/30/1998
810-6-1-.101 Meals Served to School Children in the School Buildings 10/1/1982
810-6-1-.102 Meals Sold to the Public 7/30/1998
810-6-1-.103 Metal Name Plates 10/1/1982
810-6-1-.104 Microfilming of Records 10/1/1982
810-6-1-.105 Modular Buildings 10/20/1998
810-6-1-.106 Monuments, Memorial Stones, Grave Markers, and other Decorative or Commemorative Objects 7/9/1998
810-6-1-.107 Movie Theaters 7/30/1998
810-6-1-.107.02 Motor Freight Lines, Sales to 10/1/1982
810-6-1-.109 Name Plates, Metal 10/1/1982
810-6-1-.110 Newspapers 10/1/1982
810-6-1-.110.01 Newspapers, Sales of 10/1/1982
810-6-1-.111 Occasional Sale 10/1/1982
810-6-1-.112 Outdoor Advertising Signs 12/6/1990
810-6-1-.113 Outside Signs, Furnished 10/1/1982
810-6-1-.114 Painters 10/1/1982
810-6-1-.116 Parts and Materials Used to Repair or Recondition Dealers' Automobiles 10/8/1985
810-6-1-.117 Pawnbrokers 10/1/1982
810-6-1-.118 Peddlers, Truckers 9/25/1992
810-6-1-.119 Photographs, Photostats, Blueprints, Etc. 2/15/2008
810-6-1-.123 Pig and Scrap Iron 10/1/1982
810-6-1-.124 Pipe Fittings 10/1/1982
810-6-1-.125 Place of Amusement 2/15/2008
810-6-1-.125.01 Amusement Tax Due on Fees Collected by Golf Courses Open to the Public 10/12/1993
810-6-1-.126 Pole Line Construction 10/1/1982
810-6-1-.128 Postal Uniforms 4/3/1987
810-6-1-.129 Premiums and Gifts 10/1/1982
810-6-1-.130 Printers 1/10/1985
810-6-1-.131 Withdrawals of Products Manufactured, Compounded, or Processed for Sale 12/23/1999
810-6-1-.132 Proofs, Wholesale, Tax Free 10/1/1982
810-6-1-.133 Pump Installed for a County or Municipality by a Contractor 12/25/2013
810-6-1-.134 Pumps 10/1/1982
810-6-1-.137 Raw Materials and Supplies Purchased by Manufacturers and Compounders 12/10/1997
810-6-1-.138 Rebuilding of Tracks, Idlers, and Rollers 7/9/1998
810-6-1-.140 Recordings Purchased for Use With Musical Devices 10/1/1982
810-6-1-.141 Repairs, Outside or Sublet 10/1/1982
810-6-1-.142 Repairs to Equipment 10/1/1982
810-6-1-.143 Repairs to Real Property 12/28/1998
810-6-1-.144 Repairs to Tires and Tubes 4/3/1987
810-6-1-.144.03 Resale, Sales for 10/1/1982
810-6-1-.145 Meals Furnished to Employees by Restaurants 3/10/1998
810-6-1-.147 Returned Merchandise 10/1/1982
810-6-1-.148 Rural Electrification Authority (REA) 10/1/1982
810-6-1-.150 Sale 10/1/1982
810-6-1-.150.05 Sand, Gravel, and Other Building Materials, Sales of 10/1/1982
810-6-1-.166 Shoe Repairs 10/1/1982
810-6-1-.167 Structural Steel 10/1/1982
810-6-1-.168 Table Wine Tax 5/22/1993
810-6-1-.170 Theatrical Productions, Symphonies, Etc. 10/1/1982
810-6-1-.172 Taxability of Cross Ties and Timbers 10/20/1998
810-6-1-.173 Tin Shops 10/1/1982
810-6-1-.174 Tobacco Tax 5/22/1993
810-6-1-.175 Top Soil, Fill Dirt, Sand and Gravel 10/1/1982
810-6-1-.176 Trade Stamps and Trade Coupons 7/30/1998
810-6-1-.177 Trading Stamps 10/1/1982
810-6-1-.178 Transportation Charges 4/3/1987
810-6-1-.179 Transportation Costs, Sellers 10/1/1982
810-6-1-.180 Truck Trailers and Semitrailers 1/24/1989
810-6-1-.181 Undertakers and Morticians 6/5/1992
810-6-1-.182 Upholstery Shops 10/1/1982
810-6-1-.183 Used and Secondhand Property 10/1/1982
810-6-1-.183.02 Sales of Tangible Personal Property Through Vending Machines 12/23/1999
810-6-1-.184 Seller Sells Tax Free at the Seller's Risk 6/9/1999
810-6-1-.185 Venetian Blinds 10/1/1982
810-6-1-.186 Veterinarians 1/19/1998
810-6-1-.186.03 Warehousemen, Sales Made By 10/1/1982
810-6-1-.186.04 Warehousemen, Sales To 10/1/1982
810-6-1-.186.05 Warranty, Extended or Service Contract 10/4/1994
810-6-1-.187 Warranty Contracts - Replacements of Articles 10/1/1982
810-6-1-.188 Watch and Jewelry Repair Shops 10/1/1982
810-6-1-.189 Wheel Weights 10/1/1982
810-6-1-.190 Whiskey Tax 7/7/1989
810-6-1-.194 Wrapping Paper 10/1/1982
810-6-1-.195 X-ray Machines, Heart Catheterization Machines, Computerized Tomography Machines and Consumable Supplies Used Therein 7/7/1989
810-6-1-.196 Withdrawals From Inventory 9/25/2007
810-6-1-.197 Sales Taxes Paid by Certain Camps 9/27/1999
810-6-2-.01 Abrasives - Shot, Grit, Etc. 10/1/1982
810-6-2-.02 Accessories on New Automobiles, Applicable Tax Levy 10/1/1982
810-6-2-.02.05 Agricultural Publications 10/1/1982
810-6-2-.03 Annealing Pots 10/1/1982
810-6-2-.04 Automotive Demonstrator, Levy of Tax 10/20/1998
810-6-2-.06 Baking Pans 10/1/1982
810-6-2-.07 Barbers and Beauticians 10/1/1982
810-6-2-.08 Belting 10/1/1982
810-6-2-.09 Boiler Tubes 10/1/1982
810-6-2-.09.02 Sales of Textbooks, Other Books, and School Supplies by Schools 6/9/1999
810-6-2-.10 Coal Loading Machines 10/1/1982
810-6-2-.11 Coal Cutting Machines 10/1/1982
810-6-2-.12 Coke, Petroleum 10/1/1982
810-6-2-.12.05 Community Action Agencies 10/1/1982
810-6-2-.12.06 Compressors, Tar Buckets, Portable Signs 1/10/1985
810-6-2-.13 Compositions 12/10/1997
810-6-2-.14 Cotton Gins 10/1/1982
810-6-2-.15 Crossties Used In Mining 10/1/1982
810-6-2-.15.03 Double Wide Mobile Homes 10/1/1982
810-6-2-.15.05 Dry Docks 10/1/1982
810-6-2-.16 Dust Collecting Equipment 10/1/1982
810-6-2-.17 Electric Motors 10/1/1982
810-6-2-.18 Electric Mine Locomotives 10/1/1982
810-6-2-.19 Electric Motors, When Furnishing Power for Machines used in Manufacturing, Compounding, Processing, Mining or Quarrying and Plant Maintenance 10/1/1982
810-6-2-.22 Engravers and the Machine Rate 10/1/1982
810-6-2-.22.05 Federal Tax on Hazardous Chemicals 10/1/1982
810-6-2-.25 Refractories, Rates Applicable to 7/9/1998
810-6-2-.27 Gold, Coin and Bullion 10/1/1982
810-6-2-.28 Gravel Screens 10/1/1982
810-6-2-.29 Hand Tools Not Exempted as Machines 10/1/1982
810-6-2-.30 Hose - Water, Steam, or Air 10/1/1982
810-6-2-.31 Hospitals, Infirmaries, Sanitariums, and Like Institutions - State, City, and County 1/29/1990
810-6-2-.32 House Trailers and Mobile Homes 12/28/1998
810-6-2-.32.05 Hydraulic Oils 10/1/1982
810-6-2-.33 Ice Plants 10/1/1982
810-6-2-.34 Improvised Attachments for Machines Used in Manufacturing 10/1/1982
810-6-2-.36 Kerosene Used in Making Molds 10/1/1982
810-6-2-.36.02 Lawnmowers 1/24/1989
810-6-2-.36.05 Lay-Away Sales 1/10/1985
810-6-2-.37 Lumber and Timbers Used in Mine Tipple 10/1/1982
810-6-2-.38 Lumber and Timbers Used in Mining 10/1/1982
810-6-2-.39 Machine Shop Equipment 10/1/1982
810-6-2-.41 Machines Furnished and Installed by Building Contractors 10/1/1982
810-6-2-.41.01 Sales of Electrical Generators 7/9/1998
810-6-2-.42 Machines or Machinery Not Used in Manufacturing 10/1/1982
810-6-2-.43 Self-Propelled Draglines Used in Mining 7/30/1998
810-6-2-.46 Manufacturer's Use of Patterns 10/1/1982
810-6-2-.46.01 Marine Dealers, Sales By 7/9/1998
810-6-2-.47 Material Handling Equipment 10/1/1982
810-6-2-.48 Materials From Which Patterns are Manufactured, Tax Rates Applicable 10/1/1982
810-6-2-.49 Mats Purchased for Use in Newspaper Advertising 10/1/1982
810-6-2-.50 Meals Furnished Along With Rooms By Schools and Colleges 10/1/1982
810-6-2-.51 Meals Sold By Schools 10/1/1982
810-6-2-.51.05 Members of Armed Services Stationed in Alabama Subject to Sales and Use Taxes 10/1/1982
810-6-2-.51.07 Metal Cleaning Chemicals 10/1/1982
810-6-2-.52 Molding Machines 10/1/1982
810-6-2-.52.03 Music Machines 10/1/1982
810-6-2-.52.05 National and State Banks 6/9/1999
810-6-2-.53 Negatives 10/1/1982
810-6-2-.54 Packaging Equipment 10/1/1982
810-6-2-.56 Pan Glaze 10/1/1982
810-6-2-.56.01 Used Equipment 11/3/1998
810-6-2-.57 Parts and Attachments for Machines Used in Manufacturing 11/3/1998
810-6-2-.58 Patterns Purchased for Use 10/1/1982
810-6-2-.59 Patterns Used by Operators of Foundries 10/1/1982
810-6-2-.62 Pipe Threading Machines 10/1/1982
810-6-2-.63 Piping 10/1/1982
810-6-2-.64 Piping in Manufacturing Plant 10/1/1982
810-6-2-.65 Plates, Printers 10/1/1982
810-6-2-.66 Platform Trucks 10/1/1982
810-6-2-.66.05 Portable Power Saws 10/1/1982
810-6-2-.67 Power Cables 10/1/1982
810-6-2-.68 Power Lines 10/1/1982
810-6-2-.69 Printers, Applicable Tax Rate 10/1/1982
810-6-2-.71 Proofs 10/1/1982
810-6-2-.72 Pumps, Mines 10/1/1982
810-6-2-.73 Rail Bonds Used in Mining 10/1/1982
810-6-2-.74 Railroad Companies - Machines 10/1/1982
810-6-2-.74.05 Railroad Rails 10/1/1982
810-6-2-.75 Rails Used in Mining 10/1/1982
810-6-2-.78 Repairs, Machine 10/1/1982
810-6-2-.79 Repairs of Electric Motors and Electric Generators 10/1/1982
810-6-2-.79.03 Repossessed Used Vehicles, Sales of 10/1/1982
810-6-2-.79.04 Restaurants, Equipment and Supplies 10/1/1982
810-6-2-.79.05 Rural Electrification Authority (R.E.A.) 10/1/1982
810-6-2-.87 Sand Handling and Sand Conditioning Equipment 10/1/1982
810-6-2-.88 Sawdust Removal Equipment 10/1/1982
810-6-2-.88.02 School Buses 10/1/1982
810-6-2-.88.03 Schools and Colleges Owned by the State, Counties or Cities, Sales Made By 12/13/2006
810-6-2-.88.04 Exemption for Certain Sales By Elementary and Secondary Schools, School Sponsored Clubs and Organizations, and School Affiliated Groups 11/5/1996
810-6-2-.89 Scrap Metal Shredder 10/1/1982
810-6-2-.90.01 Seller's Responsibility to Collect and Pay State Sales Tax and Seller's Use Tax 8/24/2012
810-6-2-.91 Soda Fountains and Ice Cream Cabinets 10/1/1982
810-6-2-.92 Soft Drink Bottlers 1/27/1998
810-6-2-.92.02 State, County and City, Sales Made By 12/13/2006
810-6-2-.93 Steel Plate 10/1/1982
810-6-2-.94 Storage Tanks 10/1/1982
810-6-2-.95 Supplies and Materials 10/1/1982
810-6-2-.96 Switchboards 10/1/1982
810-6-2-.97 Tanks Used In Manufacturing 10/1/1982
810-6-2-.98 Equipment Used by Television, Cable TV, and Radio Stations 7/30/1998
810-6-2-.99 Tool Steel 10/1/1982
810-6-2-.100 Track Accessories Used In Mining 10/1/1982
810-6-2-.101 Transformers 10/29/1993
810-6-2-.102 Trolley, Materials, Mine 10/1/1982
810-6-2-.103 Truck Bodies, Rates of Tax 1/24/1989
810-6-2-.104 Used Automotive Vehicles 10/1/1982
810-6-2-.104.02 Used Vehicles Acquired in Trades, Sales of 10/1/1982
810-6-2-.105 Wire Rope 10/1/1982
810-6-2-.106 Wire Rope Used on Machines 10/1/1982
810-6-2-.107 Wholesale Sales 10/1/1982
810-6-2-.108 Paper Manufacturers, Tax Rates Applicable to 11/3/1998
810-6-3-.01 Exemptions for Agricultural Products Sold by the Producer 7/30/1998
810-6-3-.01.01 Agriculture, Definition of 5/22/1993
810-6-3-.01.02 Livestock, Definition of 7/20/1994
810-6-3-.02 Alabama State Bar 10/1/1982
810-6-3-.03 American National Red Cross 10/1/1982
810-6-3-.03.02 Automotive Vehicles, Certificate of Exemption/Out-of-State Delivery Form 7/7/2006
810-6-3-.04 Baby Chicks and Poults 10/1/1982
810-6-3-.06.04 Boxing and Wrestling Matches Staged By National Guard 11/27/1985
810-6-3-.07 Canteens of Alabama National Guard 11/22/2006
810-6-3-.07.05 Charitable Organizations and Institutions

1/23/2013

810-6-3-.08 Chicken Litter 7/9/1998
810-6-3-.09 Chinchillas, Hamsters, Mice, and Rabbits 5/22/1993
810-6-3-.11 Cottonseed Meal 3/24/1993
810-6-3-.12 Cotton Seed Meal Exchanged For Cotton Seed 10/1/1982
810-6-3-.12.02 Credit Unions, Federal and State Chartered, Sales By 10/1/1982
810-6-3-.13 Defense Plant Corporation 10/1/1982
810-6-3-.14 County Departments of Human Resources 3/10/1998
810-6-3-.15 Federal Charge Card Program, Exemption Certification 1/5/2010
810-6-3-.16 Federal and State Chartered Credit Unions 10/1/1982
810-6-3-.17 Federal Production Credit Associations 10/1/1982
810-6-3-.18 Federal Savings and Loan Associations 10/1/1982
810-6-3-.19 Feed For Livestock and Poultry 7/9/1998
810-6-3-.20 Fertilizer 3/24/1993
810-6-3-.20.01 Exemption Certification Form Respecting Fertilizers, Insecticides, Fungicides, and Seedlings (Form ST:EXC-1) 3/24/1993
810-6-3-.21 Fish and Minnow Sales by Producers 5/22/1993
810-6-3-.22 Florists, Sales of Nursery Stock and Floral products by 5/22/1993
810-6-3-.23 Fluid Milk 5/22/1993
810-6-3-.23.01 Food Banks 12/14/2007
810-6-3-.24 Foreign Government 10/1/1982
810-6-3-.24.01 Foreign Diplomatic and Consular Officials 12/9/2003
810-6-3-.25 Fuel Oil Used In Firing Kilns 5/4/1994
810-6-3-.26 Gas Districts 10/1/1982
810-6-3-.28 Gasoline, Motor Fuels, and Lubricants 4/1/1996
810-6-3-.29 Grass Sod 5/22/1993
810-6-3-.31 Herbicides 3/24/1993
810-6-3-.32 Historical Preservation Authorities 12/25/2013
810-6-3-.33 Industrial Development Board 8/4/2009
810-6-3-.34 Insecticides and Fungicides 10/12/1993
810-6-3-.35 Interstate Shipments Subject to Sales Tax 10/1/1982
810-6-3-.35.01 Interstate Commerce 10/1/1982
810-6-3-.35.02 Interstate Commerce, Sales In 3/10/1998
810-6-3-.36 Liquefied Petroleum Gas 7/7/1989
810-6-3-.36.01 Liquefied Petroleum Gas, Exempt From Sales Tax 10/1/1982
810-6-3-.37 Livestock 10/1/1982
810-6-3-.37.01 Meals Furnished Along With Rooms By Schools and Colleges 10/1/1982
810-6-3-.37.02 Exemption from Lodgings Tax for Film Production Companies Approved by the Alabama Film Office 2/23/2006
810-6-3-.37.03 Medicaid 1/29/1990
810-6-3-.38 Medical Clinic Boards 8/4/2009
810-6-3-.39.02 Motor Freight Lines, Sales To 10/1/1982
810-6-3-.40 Municipal Housing Authority 10/1/1982
810-6-3-.41 Exemption For Municipal Special Health Care Facilities 8/4/2009
810-6-3-.41.01 Exemption for Certain Health Care Authorities 8/4/2009
810-6-3-.41.02 Exemption for Improvement Districts 6/2/2005
810-6-3-.42 National Farm Loan Associations 10/1/1982
810-6-3-.42.02 Nonresidents, Sales To 3/10/1998
810-6-3-.42.03 Sales of Certain Automotive Vehicles to Nonresidents for First Use and Registration or Titling Outside Alabama 1/24/1989
810-6-3-.43 Nurserymen - Sales of Plants, Seedlings, Nursery Stock and Floral Products 7/25/1994
810-6-3-.44 Parakeets, Parrots, Canaries 5/22/1993
810-6-3-.45 Peat Moss 3/24/1993
810-6-3-.46 Air and Water Pollution Control Exemption 3/14/2001
810-6-3-.46.02 Post Office, Sales To The 10/1/1982
810-6-3-.47 Poultry Products 10/1/1982
810-6-3-.47.01 Prescription Drugs 1/29/1990
810-6-3-.47.02 Private Schools, Sales To 10/1/1982
810-6-3-.47.03 Property to State, City, or County For Use By Public Schools, Sales of 10/1/1982
810-6-3-.47.04 Public Schools, Sales To 10/1/1982
810-6-3-.47.05 Public Schools - Athletic Equipment, Sales To 10/1/1982
810-6-3-.47.06 Public Schools, Public School Principals or Teachers, Etc., Sales To 10/1/1982
810-6-3-.48 Repairs to Equipment, When Not Subject to Tax 10/1/1982
810-6-3-.48.05 Exemption for Certain Purchases by Film Production Companies 2/23/2006
810-6-3-.51 Municipal Sales and Use Taxes and Gross Receipts Taxes 1/1/2014
810-6-3-.52 State Sales, Use, and Lodgings Tax Exemption for Qualified Production Companies 3/1/2014
810-6-3-.65 Sales Tax Holiday 1/23/2013
810-6-3-.66 Sales Tax Holiday for Severe Weather Preparedness 9/13/2012
810-6-3-.67 Sheriff's Purchases 10/1/1982
810-6-3-.67.02 Ships, Sale of

6/5/1992

810-6-3-.67.03 Ships, Sales To 6/5/1992
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 2/23/1988
810-6-3-.68.01 Load Displacement of Vessels, Barges, Ships, Other Watercraft, and Commercial Fishing Vessels - Definition and Method Of Determination 9/25/1992
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 1/5/2010
810-6-3-.72 Tung Meal 3/24/1993
810-6-3-.72.02 United States, Sales To 10/1/1982
810-6-3-.72.05 Vitamins, Minerals, and Dietary Supplements 7/30/1998
810-6-3-.73 Warranty Parts - Manufacturer's Warranty 10/1/1982
810-6-3-.75 Septic Tanks 7/7/1989
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 9/9/2005
810-6-3-.77 Exemption for Certain Purchases by Contractors and Subcontractors in Conjunction with Construction Contracts with Certain Governmental Entitites, Public Corporations, and Educational Institutions. 12/25/2013
810-6-4-.01 Accounts Charged Off (Bad Debts) and Repossessions 10/20/1998
810-6-4-.02.05 Consigned Property 10/1/1982
810-6-4-.03 Discounts Allowed on Payments of Sales Tax Made Before Delinquency 10/4/2001
810-6-4-.04 Extension of Time For Filing Return 3/24/1993
810-6-4-.06 Failure of Seller to Collect Tax 10/1/1982
810-6-4-.07 Farm Machines, Machinery, and Equipment 12/28/1998
810-6-4-.07.05 Federal Excise Tax on Certain Trucks and Trailers, Retailers 5/22/1993
810-6-4-.10 Keeping Records of Sales For Resale (Formerly Regulation L) 10/1/1982
810-6-4-.11 Leased Departments, Filing Tax Returns for 7/30/1998
810-6-4-.13 Permit Issued to Electric Cooperatives, Telephone Companies and Others 10/20/1998
810-6-4-.14 Sales and Use Tax Direct Pay Permit 10/20/1998
810-6-4-.15 Permit to Pay Sales and Use Taxes on Motor Fuels Direct to the Department of Revenue 10/20/1998
810-6-4-.17.05 Processing, Definition 10/1/1982
810-6-4-.19 State Sales Tax Returns Required From All Retail Vendors and Annual Schedule of Locations Required From All Retail Vendors With Multiple Locations 10/20/1998
810-6-4-.20 Seller Must Pay and Collect Tax Due 6/10/2005
810-6-4-.21 Reporting and Paying Sales or Sellers Use Tax on Collections of Accounts Receivable on the Seller's Books at the time of a Rate Increase 10/20/1998
810-6-4-.21.01 Determining the Applicable Tax Levy or Tax Rate when an Existing Sales or Use Tax Levy is Replaced or Amended 12/28/1998
810-6-4-.22 Abatement of the Sales and Use Tax Liability on Private Use Industrial Developement Property 10/20/1998
810-6-4-.23 Application For the Abatement of the Sales and Use Tax Liability of the Private User of Private Use Property to Which a Public Authority, County, or Municipal Government Has Title or a Possessory Right 12/10/1996
810-6-4-.24 Copy of Abatement Agreement to be Filed With the Revenue Department and the Procedures Governing the Use of Direct Pay Permits or Exemption Certificates by Private Users and Contractors 10/20/1998
810-6-4-.24.01 Sales and Use Tax Certificate of Exemption For an Industrial or Research Enterprise Project (Form STE-2) - Responsibilities of the Certificate Holder - Burden of Proof - Liability For Taxes Later Determined to be Due 10/20/1998
810-6-4-.25 Taxability of the Private User of Private Use Property to Which a Public Authority, County, or Municipal Government Has Title or a Possessory Right 10/20/1998
810-6-5-.02 State Sales and Use Tax Certificate of Exemption (Form STE-1)-Responsibilities of the Certificate Holder - Burden of Proof - Liability for Taxes later determined to be due 12/10/1996
810-6-5-.03 Contractors Gross Receipts Tax 2/23/2006
810-6-5-.03.01 Discounts Allowed on Payments of Contractors Gross Receipts Tax Made Before Delinquency 10/4/2001
810-6-5-.04 Credit For Taxes In Other States 3/10/1998
810-6-5-.04.01 Reciprocity for Municipal and County Sales, Gross Receipts, Use, and Rental Taxes 10/20/1998
810-6-5-.04.02 Seller's Responsibility to Collect County and Municipal Sales and Use Taxes 11/29/2013
810-6-5-.09 Leasing and Rental of Tangible Personal Property 12/26/2001
810-6-5-.09.01 Leasing and Rental of Tangible Personal Property - Rule 2 10/1/2010
810-6-5-.11 Nonresident Vendor's Liability For Use Tax on Deliveries Made Outside Alabama 10/1/1982
810-6-5-.11.05 Casual Sales Tax and Use Tax on Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, and Manufactured Homes 7/9/2004
810-6-5-.13 Persons, Firms, and Corporations Subject to Lodgings Tax 1/10/2012
810-6-5-.14 Pipeline Company - Property Transfers 10/1/1982
810-6-5-.16 Churches and Other Religious Organizations and Institutions 12/28/1998
810-6-5-.19 Seller to Give Receipt For Tax Collected 10/1/1982
810-6-5-.19.01 State Use Tax Returns 10/4/2001
810-6-5-.21 Lodgings and Programs Provided For Children, Students, or Members or Guests of Nonprofit Organizations By Camps, Conference Centers and Similar Facilities 12/10/1996
810-6-5-.22 Lodgings Tax Returns 9/28/2007
810-6-5-.23 Temporary Storage and the Use Tax Law 8/30/2001
810-6-5-.25 Used Property Brought Into Alabama For Use By Owner 4/1/1996
810-6-5-.26 Utility Privilege or License Tax 12/8/2011
810-6-5-.26.01 Mobile Communication Services Tax 12/8/2011
810-6-5-.26.02 Utility Tax Direct Pay Permit 12/8/2011
810-6-5-.26.04 Utility Tax Exclusion for Patronage Refunds Distributed to Members by Electric and Telephone Cooperatives 7/9/1998
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 12/14/2007
810-6-5-.27 Pharmaceutical Providers Tax

10/16/2002

810-6-5-.27.01 Nursing Facility Tax 12/8/2011
810-6-5-.27.02 Hospital Assessment for Medicaid 3/3/2014
810-6-5-.28 Appliances and Devices Using Electricity as an Energy Source, General Rate Applicable Thereto 10/29/1993
810-6-5-.29 Oxygen and Durable Medical Equipment Dispensed to Medicare Recipients By Participating Providers 10/12/1993
810-6-5-.30 Filing and Paying State Sales and Use Taxes and State-Administered County and Municipal Sales and Use Taxes on a Quarterly or Annual Basis 10/20/1998
810-6-5-.30.01 Filing and Paying State Rental and State-Administered County and Municipal Rental Taxes on a Quarterly or Annual Basis 10/20/1998
810-6-5-.31 City and County Sales, Use, Rental, and Lodgings Tax Return 11/4/2009
810-6-5-.32 Hydroelectric Privilege License Tax Return 12/28/1998
810-6-5-.33 Alabama Drycleaning Environmental Response Trust Fund - Owner of an Abandoned Drycleaning Facility or Impacted Third Party 6/12/2001
810-6-5-.34 Alabama Drycleaning Environmental Response Trust Fund - Drycleaning Facilities 6/12/2001
810-6-5-.35 Alabama Drycleaning Environmental Response Trust Fund - Wholesale Distributors of Drycleaning Agents 6/12/2001
810-6-5-.36 Prepaid Wireless 9-1-1 Charge 12/25/2013
810-13-1-.10 Procedures for ACH Debit Payment Method 11/19/2007

810-13-1-.11

Procedures for ACH Credit Payment Method 11/19/2007
810-14-1-.26 Release of Information Necessary to Comply With Sections 40-23-25, 40-23-82, and 40-12-224, Code of Alabama 1975 5/7/1996
810-27-1-7.01 Multistate Taxpayers: Recordkeeping a Sales, Use, or Rental Tax Transaction 3/24/1995