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Administrative Rules

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421 Total Administrative Rules

Access Administrative Rules for each tax division below. The list is currently sorted by division. You may search for a specific rule by typing in the search bar, You may filter by division, tax type, and status using the dropdown menus to the left of the table.

View the list of proposed rule changes, including the date, time and location of the Public Hearing, and rules pending final adoption here.

Number
Title
Division
Tax/Categories
Status
Effective Date
810-6-5-.36.01
Sales of Prepaid Wireless Service
Sales and Use
Prepaid Wireless 9-1-1 Charge
Amended
01/14/2022
810-6-5-.36
Prepaid Wireless 9-1-1 Charge
Sales and Use
Prepaid Wireless 9-1-1 Charge
Amended
04/14/2024
810-6-5-.35
Alabama Drycleaning Environmental Response Trust Fund - Wholesale Distributors of Drycleaning Agents
Sales and Use
Sales & Use - Other
Adopted
06/12/2001
810-6-5-.34
Alabama Drycleaning Environmental Response Trust Fund - Drycleaning Facilities
Sales and Use
Sales & Use - Other
Adopted
06/12/2001
810-6-5-.33
Alabama Drycleaning Environmental Response Trust Fund - Owner of an Abandoned Drycleaning Facility or Impacted Third Party
Sales and Use
Sales & Use - Other
Adopted
06/12/2001
810-6-5-.32
Hydroelectric Privilege License Tax Return
Sales and Use
Utility
Adopted
12/28/1998
810-6-5-.31
City and County Sales, Use, Rental, and Lodgings Tax Return
Sales and Use
Sales & Use - General
Amended
11/04/2009
810-6-5-.30.01
Filing and Paying State Rental and State-Administered County and Municipal Rental Taxes on a Quarterly or Annual Basis
Sales and Use
Sales & Use - General
Repealed
11/14/2021
810-6-5-.30
Filing and Paying State and State Administered Sales and Use Taxes on a Quarterly, Semi-Annual, or Annual Basis
Sales and Use
Sales & Use - General
Amended
11/14/2022
810-6-5-.29
Oxygen and Durable Medical Equipment Dispensed to Medicare Recipients By Participating Providers
Sales and Use
Sales & Use - Exemptions
Amended
04/23/2016
810-6-5-.28
Appliances and Devices Using Electricity as an Energy Source, General Rate Applicable Thereto
Sales and Use
Sales & Use Tax
Adopted
10/29/1993
810-6-5-.27.02
Hospital Assessment for Medicaid
Sales and Use
Sales & Use - Other
Amended
12/01/2018
810-6-5-.27.01
Nursing Facility Tax
Sales and Use
Alabama Nursing Facilities Privilege Tax
Amended
12/08/2011
810-6-5-.27
Pharmaceutical Providers Tax
Sales and Use
Pharmaceutical Providers Tax
Amended
10/16/2002
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
Sales and Use
Utility
Amended
12/14/2007
810-6-5-.26.04
Utility Tax Exclusion for Patronage Refunds Distributed to Members by Electric and Telephone Cooperatives
Sales and Use
Utility
Adopted
07/09/1998
810-6-5-.26.02
Utility Tax Direct Pay Permit
Sales and Use
Utility
Amended
12/08/2011
810-6-5-.26.01
Mobile Communication Services Tax
Sales and Use
Utility
Amended
12/08/2011
810-6-5-.26
Utility Privilege or License Tax
Sales and Use
Utility
Amended
12/08/2011
810-6-5-.25
Used Property Brought Into Alabama For Use By Owner
Sales and Use
Sales & Use Tax
Amended
04/01/1996
810-6-5-.23
Temporary Storage and the Use Tax Law
Sales and Use
Sales & Use Tax
Amended
08/30/2001
810-6-5-.22
Lodgings Tax Returns
Sales and Use
Lodgings Tax
Amended
09/28/2007
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
Sales and Use
Lodgings Tax
Amended
12/10/1996
810-6-5-.19.01
State Use Tax Returns
Sales and Use
Sales & Use Tax
Amended
10/04/2021
810-6-5-.19
Seller to Give Receipt For Tax Collected
Sales and Use
Sales & Use - General
Adopted
10/01/1982