Today is Friday, October 24, 2014
Important Notices!
*****  Administrative Law Division Move Effective October 1st, 2014  *****
The Taxpayer Fairness Act transfers Revenue's Administrative Law Division to the newly-created Alabama Tax Tribunal; their website is now http://taxtribunal.alabama.gov/.
 
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:

Login to the My Alabama Taxes system.

In the MY ACCOUNTS sub-tab, click on the Account Id for your Sales Tax, Sales Tax Direct Pay, Sellers Use Tax, Exempt Sales, Rental Tax, Mobile Telecommunication Tax, Motor Fuel Direct Pay, Utility Gross Receipt or Utility Gross Receipt Direct Pay account.

The "Verify Account Status" will then appear in the box on the left.

Verify Account Status link

Click the 'Verify Account Status' link and complete the required information to obtain the validity and status of an account.

Verify 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

Wholesale Sales

Keeping Records

Records to be Kept

Sales for Resale

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.