Sales & Use Tax

Instructions For Determining the Exempt Status of a Sale

General Information For Determining the Exempt Status of a Sale

Businesses engaged in making wholesale and other exempt sales of tangible personal property may use the Tax Account Status Check tool to check to verify the account status of an Alabama issued resale or exemption number, for purposes of making a better educated decision as to the validity of the information presented to them by a customer.

To verify the status of an Alabama issued resale or exemption number:

At the bottom of the Main Menu, click on the link to ".... Verify Customer Account Status."

This tool was developed to assist those taxpayers engaged in making wholesale and other exempt sales to make a better educated decision as to the validity of the information being presented to them by the taxpayer. The links provided here will take you to the section of law or rule governing the particular topic in question.

Seller Sells Tax Free at the Seller's Risk

Liability of Retailer

Good faith violations

Authorization to collect or recover sales taxes due on illegal purchases

Certificate of Exemption

Sales Tax Exemptions

Form Used to Document Wholesale Sales

Contractors

Dual Businesses

Contractors Furnishing and Erecting Building Materials Under Contract With the United States

Exemption for Certain Purchases by Contractors and Subcontractors in conjunction with Construction Contracts with Certain Governmental Entities, Public Corporations, and Educational Institutions

Rental Tax Exemptions

For further information regarding exemptions please see our searchable rulebook and laws. Should you have any questions concerning the accuracy of the information reflected, please call 334-242-1490 for assistance.