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Administrative Rules

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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, or sort the list by clicking on any of the column headers. You may filter by division, tax type, and status using the dropdown menus at the bottom 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.

NumberTitleDivisionTax TypeStatusDate
NumberTitleDivisionTax TypeStatusDate
810-7-1-.01Damaged Cigarettes and other Damaged Tobacco ProductsBusiness & LicenseState Tobacco ProductsAdopted03/24/1970
810-7-1-.02Tobacco Tax Refunds Applicable to all Wholesale Dealers of Tobacco ProductsBusiness & LicenseState Tobacco ProductsAdopted10/01/1982
810-7-1-.03Tobacco Tax Rules Applicable to National Guard CanteensBusiness & LicenseState Tobacco ProductsAdopted10/01/1982
810-7-1-.04Refund for Tobacco Products Destroyed by a ManufacturerBusiness & LicenseState Tobacco ProductsAmended12/31/2018
810-7-1-.05Tobacco Administration Concerning Manufacturers and Their SalesmenBusiness & LicenseState Tobacco ProductsAmended11/08/2018
810-7-1-.06Gummed Cigarette Rolling Paper TaxBusiness & LicenseState Tobacco ProductsAmended12/31/2018
810-7-1-.07Computing Tobacco Tax on Give-Away Sample Cigarettes and Tobacco Products Other than CigarettesBusiness & LicenseState Tobacco ProductsAmended08/30/2013
810-7-1-.08Procedure for Reporting and Payment of Tobacco Taxes on Tobacco Products Other Than CigarettesBusiness & LicenseState Tobacco ProductsAmended03/28/2003
810-7-1-.09Procedure for Reporting and Payment of County Tobacco Taxes on Cigarettes and Submission of Tobacco Reports and Registration RequirementsBusiness & LicenseState Tobacco ProductsAdopted10/01/2010
810-7-1-.10Procedure Pertaining to the Exemption of Certain Organizations from State Tobacco and Playing Card TaxesBusiness & LicenseState Tobacco ProductsAdopted09/18/1992
810-7-1-.11Procedures Pertaining to the Escrow Provisions and Tobacco Master Settlement Agreement Complementary Legislation Concerning Tobacco ManufacturersBusiness & LicenseState Tobacco ProductsAdopted06/15/2011
810-3-1.1-.01Operating RulesIncome TaxGeneralAmended06/18/2018
810-3-2-.02Corporations Subject to Alabama Income TaxIncome TaxCorporate TaxAmended03/11/2019
810-3-2-.03Estates, Trusts and Fiduciaries Subject to Alabama Income TaxIncome TaxFiduciary & Estate TaxAmended10/23/1996
810-3-4-.01Interest or Other Income Received from Obligations of the United States or its Possessions, Agencies or InstrumentalitiesIncome TaxGeneralAmended10/23/1996
810-3-6-.01Basis in PropertyIncome TaxGeneralAmended10/23/1996
810-3-6-.02Basis for Computing Gain or Loss – ExceptionsIncome TaxGeneralAmended06/02/1999
810-3-6-.03Basis in Subchapter K EntityIncome TaxGeneralAmended06/02/1999
810-3-6-.04Basis of Property Acquired by Gift or Transfer in TrustIncome TaxGeneralAdopted06/02/1999
810-3-6-.05Property Transmitted at DeathIncome TaxGeneralAdopted06/02/1999
810-3-6-.06Basis of Property Acquired Upon Like-Kind ExchangeIncome TaxGeneralAdopted06/02/1999
810-3-6-.07Basis of Property Transferred to a CorporationIncome TaxGeneralAdopted06/02/1999
810-3-6-.08Basis of Property Acquired on Liquidation of a SubsidiaryIncome TaxGeneralAdopted06/02/1999
810-3-6-.09Basis of Property of a Subsidiary after AcquisitionIncome TaxGeneralAdopted06/02/1999
810-3-6-.10Basis of Property Received in a Liquidation in which Gain or Loss is RecognizedIncome TaxGeneralAdopted06/02/1999
810-3-6-.11Basis of Stock after Stock DividendIncome TaxGeneralAdopted06/02/1999
810-3-6-.12Basis of Property Acquired in Connection with an Involuntary ConversionIncome TaxGeneralAdopted06/02/1999
810-3-6-.13Basis of Property Acquired Before January 1, 1933Income TaxGeneralAdopted06/02/1999
810-3-6-.14Basis of Property Acquired from a Spouse or Former SpouseIncome TaxGeneralAdopted06/02/1999
810-3-6-.15Basis of Replacement Property in Sale of Stock to an Employee Stock Ownership Plan or CooperativeIncome TaxGeneralAdopted06/02/1999
810-3-6-.16Basis of Property of Individuals Establishing Alabama DomicileIncome TaxGeneralAdopted06/02/1999
810-3-6-.17Allocation of BasisIncome TaxGeneralAdopted06/02/1999
810-3-8-.01Recognition of Gain or LossIncome TaxGeneralAmended10/23/1996
810-3-8-.02Like-Kind Exchanges of Property Held for Productive Use in Trade or Business or for InvestmentIncome TaxGeneralAmended06/02/1999
810-3-8-.03Stock for Stock of the Same CorporationIncome TaxGeneralAmended06/02/1999
810-3-8-.04Exchanges in Pursuance of a Plan of ReorganizationIncome TaxGeneralAmended06/02/1999
810-3-8-.05Transfer of Property to Corporation Controlled by TransferorIncome TaxGeneralAmended06/02/1999
810-3-8-.06Involuntary ConversionsIncome TaxGeneralAmended06/02/1999
810-3-8-.08Exchange of Stock for PropertyIncome TaxGeneralAmended06/02/1999
810-3-8-.09Complete Liquidation of SubsidiariesIncome TaxGeneralAmended06/02/1999
810-3-8-.10Gain or Loss on Certain LiquidationsIncome TaxGeneralAmended04/08/1997
810-3-8-.11Election to Recognize Gain on Certain LiquidationsIncome TaxGeneralAmended06/02/1999
810-3-8-.19Sales of Stock to Employee Stock Ownership Plans or Certain CooperativesIncome TaxGeneralAmended06/02/1999
810-3-11-.01Inventory ProceduresIncome TaxGeneralAmended06/02/1999
810-3-13-.01Taxable YearIncome TaxGeneralAmended08/27/2018
810-3-13-.02Maintenance of Accounting RecordsIncome TaxGeneralAmended05/05/2000
810-3-13-.03Method of AccountingIncome TaxGeneralAmended05/05/2000
810-3-13-.04Change in Method of AccountingIncome TaxGeneralAmended05/05/2000
810-3-14-.01Gross Income in GeneralIncome TaxGeneralAmended09/07/2011
810-3-14-.02Exclusions from Gross IncomeIncome TaxGeneralRepealed06/07/2000
810-3-14-.04Collections of Items Previously DeductedIncome TaxGeneralAmended08/30/1999
810-3-14-.05Gross Income of NonresidentsIncome TaxGeneralAmended10/23/1996
810-3-15-.01General ProvisionsIncome TaxGeneralRepealed01/18/2000
810-3-15-.02Business ExpensesIncome TaxGeneralAdopted01/18/2000
810-3-15-.03Interest ExpenseIncome TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.04Deductibility of TaxesIncome TaxGeneralAdopted01/18/2000
810-3-15-.05Depreciation, Amortization, and Section 179 ExpenseIncome TaxGeneralAdopted01/18/2000
810-3-15-.06DepletionIncome TaxGeneralAmended10/23/1996
810-3-15-.07LossesIncome TaxGeneralAdopted01/18/2000
810-3-15-.17Charitable ContributionsIncome TaxGeneralAdopted01/18/2000
810-3-15.2-.01Net Operating Loss Carryback or CarryoverIncome TaxGeneralAdopted03/12/2009
810-3-15.3-.01Deductions for Small Business Health Insurance PremiumsIncome TaxGeneralAdopted01/16/2009
810-3-16-.01Basis for Depreciation and DepletionIncome TaxGeneralAdopted04/24/1989
810-3-16-.02Allowable Capital Additions, Mines and Oil and Gas WellsIncome TaxGeneralAdopted09/30/1982
810-3-17-.01Items Not DeductibleIncome TaxGeneralAmended01/13/2018
810-3-25-.09Reporting of Roth IRA Conversions for Part-Year ResidentsIncome TaxGeneralAdopted05/05/2000
810-3-30-.01Permission to Change Accounting PeriodIncome TaxGeneralAmended08/27/2018
810-3-30-.02Returns on Change of Accounting PeriodIncome TaxGeneralAmended06/07/2000
810-3-31-.01Tax on CorporationsIncome TaxCorporate TaxRepealed05/24/2018
810-3-31-.02Determination of Income from Multistate OperationsIncome TaxPartnership TaxAdopted06/07/2000
810-3-40-.01Tax to be Reported on Prescribed FormsIncome TaxGeneralAdopted06/07/2000
810-3-40-.02Whole Dollar ReportingIncome TaxGeneralAdopted06/07/2000
810-3-42-.01Time of Payment of TaxIncome TaxGeneralAmended06/07/2000
810-3-42-.02Extension of Time for PaymentIncome TaxGeneralAmended06/07/2000
810-3-44-.01Installment Basis – Sales of Real Estate and Casual Sales of Personal PropertyIncome TaxGeneralAdopted05/15/1992
810-3-82-.01Declarations of Estimated Tax for IndividualsIncome TaxGeneralRepealed03/15/2021
810-3-82-.02Declaration of Estimated Tax for CorporationsIncome TaxGeneralAdopted07/27/1988
810-3-83-.01Payment on Declaration of Estimated TaxIncome TaxGeneralRepealed03/15/2021
810-3-83-.02Payment on Declaration of Estimated Tax for CorporationsIncome TaxGeneralRepealed03/15/2021
810-3-135-.01Income Tax Credit for Qualifying Workplace Education Costs in the Basic Skills EducationProgramIncome TaxGeneralAdopted02/08/1996
810-3-135-.02Reporting and Calculating Credit for Approved Basic Skills Education ProgramIncome TaxGeneralAdopted02/08/1996
810-3-135-.03Corporate Income Tax Credit for Alabama Coal ProducerIncome TaxGeneralAdopted03/05/1996
810-3-136-.03Historic Rehabilitation Tax Credit of 2013-Improperly Obtained Tax Credits and Recapture of Tax Credits.Income TaxGeneralAmended02/19/2018
810-3-2-.01Individuals Subject to Alabama Income TaxIncome TaxIndividual Income TaxAmended03/03/2014
810-3-3-.01Compensation of Federal EmployeesIncome TaxIndividual Income TaxAmended10/23/1996
810-3-5-.01Tax on Individuals – (Repealed, Effective November 16, 2001)Income TaxIndividual Income TaxRepealed11/16/2001
810-3-8-.18Recognition of Gain or Loss on Transfer of Property to a Spouse or Former SpouseIncome TaxIndividual Income TaxAmended06/02/1999
810-3-14-.03Gross Income of FarmersIncome TaxIndividual Income TaxAmended06/07/2000
810-3-14-.06Payments by Employers for Past Services to Those No Longer in Their Employment; Payments to Widows of Deceased EmployeesIncome TaxIndividual Income TaxAmended06/07/2000
810-3-14-.07Gross Income of IndividualsIncome TaxIndividual Income TaxRepealed11/16/2001
810-3-14-.08Gross Income of IndividualsIncome TaxIndividual Income TaxRepealed11/16/2001
810-3-14-.09Gross Income of IndividualsIncome TaxIndividual Income TaxRepealed06/07/2000
810-3-14-.10Gross Income of IndividualsIncome TaxIndividual Income TaxRepealed06/07/2000
810-3-15-.08Expenses and Losses of FarmersIncome TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.09Nontrade or Nonbusiness ExpensesIncome TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.10Employee Business ExpensesIncome TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.11Proration of Personal and Business ExpensesIncome TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.12Moving ExpensesIncome TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.13Alimony and Separate Maintenance PaymentsIncome TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.14Deductions Allowable for Retirement Savings – IRA, SEP and Keogh PlansIncome TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.15Disability Income ExclusionIncome TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.16Medical and Dental ExpensesIncome TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.18Conversion of Primary Heating Source to WooIncome TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.19Optional Standard DeductionIncome TaxIndividual Income TaxAdopted01/18/2000
810-3-15-.20Federal Income Tax DeductionsIncome TaxIndividual Income TaxAmended05/19/2010
810-7-1-.13Procedures for Taxing Snuff, Moist Snuff (Roll Snuff) and Smokeless Tobacco (Tobacco Similar in Composition to Snuff)Business & LicenseState Tobacco ProductsAmended06/08/2007
810-7-1-.14Tobacco Product Manufacturers Certificate of ComplianceBusiness & LicenseState Tobacco ProductsAmended11/16/2017
810-7-1-.15Directory of Cigarettes Approved For Stamping and Sale in AlabamaBusiness & LicenseState Tobacco ProductsAdopted09/17/2004
810-7-1-.16Updates and Changes to the Directory of Cigarettes Approved for Stamping and Sale and Appeals TherefromBusiness & LicenseState Tobacco ProductsAmended09/17/2004
810-7-1-.17Quarterly Certifications and Escrow DepositsBusiness & LicenseState Tobacco ProductsAdopted09/17/2004
810-7-1-.18Disclosures of InformationBusiness & LicenseState Tobacco ProductsAdopted09/17/2004
810-7-1-.21Electronic Filing and Payment of the Alabama Underground and Aboveground Storage Tank Trust Fund ChargeBusiness & LicenseEnvironmentalRepealed01/13/2020
810-7-1-.22Procedures Pertaining to Manufacturers of Tobacco Products Relating to Commercial CigaretteMaking or Rolling MachinesBusiness & LicenseState Tobacco ProductsAdopted01/11/2012
810-7-1-.23Electronic Filing and Payment of State and State-administered County Tobacco TaxesBusiness & LicenseState Tobacco ProductsRepealed01/13/2020
810-7-1-.25Electronic Filing of Monthly Wholesaler Reports, Schedule D Reports, Manufacturer Reports, Manufacturer Certifications, and Any New Tobacco Returns/ReportsBusiness & LicenseState Tobacco ProductsRepealed02/14/2020
810-3-15-.21Deductions for NonresidentsIncome TaxIndividual Income TaxAdopted08/30/1999
810-3-15-.23Amortization of Start-up Expenditures – Repealed Effective January 18, 2000Income TaxIndividual Income TaxRepealed01/18/2000
810-3-15-.24Adoption ExpensesIncome TaxIndividual Income TaxAmended10/23/1996
810-3-15-.25Contributions to State Industrial Development AuthorityIncome TaxIndividual Income TaxAmended10/23/1996
810-3-15-.26Qualified Long-term Care CoverageIncome TaxIndividual Income TaxAmended01/19/2000
810-3-15-.27Deductions for Contributions to Alabama College Education PlansIncome TaxIndividual Income TaxAdopted07/17/2009
810-3-19-.01Exempt Retirement AllowancesIncome TaxIndividual Income TaxAdopted05/15/1992
810-3-19-.02Personal Exemptions and Credit for DependentsIncome TaxIndividual Income TaxAmended06/19/1992
810-3-19-.03Income Realized from a Financial BusinessIncome TaxIndividual Income TaxAdopted07/27/1988
810-3-19-.04Defined Benefit PlansIncome TaxIndividual Income TaxAmended12/08/2008
810-3-19.1-.01Severance Pay ExemptionIncome TaxIndividual Income TaxAmended11/04/2009
810-3-21-.01Credit for Taxes Paid to Another State or TerritoryIncome TaxIndividual Income TaxAmended06/02/1999
810-3-21-.02Credits for Job Development FeesIncome TaxIndividual Income TaxAdopted09/30/1994
810-3-21-.03Maximum Credit for Tax Paid other JurisdictionsIncome TaxIndividual Income TaxAdopted01/02/2013
810-3-21-.04Rebates Allowed for Qualified Production CompaniesIncome TaxIndividual Income TaxAdopted09/14/2020
810-3-27-.01When an Individual Return is RequiredIncome TaxIndividual Income TaxAdopted07/27/1988
810-3-27-.02Preparation and Filing of Individual Taxpayer’s ReturnIncome TaxIndividual Income TaxAmended02/23/2006
810-3-27-.03Extension of Time for Filing of Individual Taxpayer’s ReturnIncome TaxIndividual Income TaxAmended12/31/2008
810-3-27-.04Election to Participate in the Federal/State Electronic Filing Program.Income TaxIndividual Income TaxAmended05/24/2018
810-3-27-.05Requirements for the Alabama Electronic Individual Income Tax ReturnIncome TaxIndividual Income TaxAdopted03/23/2018
810-3-27-.06Requirements for the Individual Income Tax Declaration for Electronic FilingIncome TaxIndividual Income TaxAmended03/23/2018
810-3-27-.07Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Individual Modernized E-File Program for Software Developers – Individual Income Tax Returns.Income TaxIndividual Income TaxAdopted03/23/2018
810-3-27-.08Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Individual Modernized E-File Program for Electronic Return OriginatorsIncome TaxIndividual Income TaxAmended03/30/2018
810-3-27-.09Alabama Requirements for Mandatory E-File and Application of Two-Dimensional (2-D) Barcode on Original Individual Income Tax ReturnsIncome TaxIndividual Income TaxAmended02/21/2013
810-3-27-.10Alabama Requirements for Compliance with Administrative Rule 810-3-27-.09Income TaxIndividual Income TaxAdopted04/18/2007
810-3-42-.03Deferment of Tax in Hardship Cases under Soldiers’ and Sailors’ Civil Relief ActIncome TaxIndividual Income TaxAdopted10/01/1982
810-3-79-.01Overpayment of TaxIncome TaxIndividual Income TaxAmended03/11/2019
810-3-80-.01PenaltiesIncome TaxIndividual Income TaxRepealed03/11/2017
810-3-81-.01Optional Short Form TaxIncome TaxIndividual Income TaxRepealed03/11/2019
810-3-84-.01Employee Business ExpenseIncome TaxIndividual Income TaxRepealed11/16/2001
810-3-8-.13Recognition of Gain by Target CorporationsIncome TaxCorporate TaxRepealed12/04/2017
810-3-8-.14Taxability of Corporation on DistributionIncome TaxCorporate TaxRepealed12/04/2017
810-3-8-.15Nonrecognition of Gain on Liquidation by CorporationIncome TaxCorporate TaxRepealed01/18/2000
810-3-8-.16Gain or Loss Recognized on Property in Complete LiquidationIncome TaxCorporate TaxRepealed12/04/2017
810-3-8-.17Definition of Reorganization TermsIncome TaxCorporate TaxRepealed06/02/1999
810-3-10-.01Distribution of Stock Pursuant to Order Enforcing the Federal Anti-trust LawsIncome TaxCorporate TaxRepealed06/02/1999
810-3-32-.01Exempt OrganizationsIncome TaxCorporate TaxAdopted07/27/1988
810-3-32-.01.01Political OrganizationsIncome TaxCorporate TaxRepealed01/20/2018
810-3-32-.02Proof of ExemptionIncome TaxCorporate TaxAmended01/20/2018
810-3-32-.03Unrelated Business Taxable IncomeIncome TaxCorporate TaxRepealed01/20/2018
810-3-34-.01Gross Income of CorporationsIncome TaxCorporate TaxRepealed08/29/2016
810-3-35-.01Federal Income Tax DeductionIncome TaxCorporate TaxAdopted08/29/2016
810-3-35-.02Restricitions on the Deductibility of Certain Intangible Expenses and Costs and Interest Expenses and CostsIncome TaxCorporate TaxAmended07/07/2006
810-3-35.1-.01Carryforward of Net Operating Losses for CorporationsIncome TaxCorporate TaxAdopted06/18/2018
810-3-35.1-.02Carryforward of Net Operating Losses for Corporations Apportioning and Allocating IncomeIncome TaxCorporate TaxRepealed12/04/2017
810-3-35.1-.03Carryforward of Net Operating Losses for Corporations filing Alabama Consolidated ReturnsIncome TaxCorporate TaxRepealed11/19/2010
810-3-36-.01Corporate DistributionsIncome TaxCorporate TaxRepealed03/07/2000
810-3-38-.01Additional Deductions Allowed for CorporationsIncome TaxCorporate TaxRepealed01/18/2018
810-3-38-.02Additional Credits Allowed for CorporationsIncome TaxCorporate TaxAdopted09/30/1994
810-3-39-.01Corporation ReturnsIncome TaxCorporate TaxAmended06/18/2018
810-3-39-.02Extension of Time for filing a Corporation ReturnIncome TaxCorporate TaxAmended01/01/2018
810-3-39-.03Consolidated FilingIncome TaxCorporate TaxAdopted01/01/2018
810-3-39-.04Incentives Rules for Alabama Affiliated Groups Filing Consolidated Alabama Income Tax ReturnsIncome TaxCorporate TaxRepealed01/01/2018
810-3-39-.05Taxable Years Following an Election Period for an Alabama Affiliated GroupIncome TaxCorporate TaxAdopted01/01/2018
810-3-39-.06Mechanics of Consolidated FilingIncome TaxCorporate TaxRepealed01/01/2018
810-3-39-.07Participation in the Federal/State Electronic Filing Program – Corporate Income Tax ReturnsIncome TaxCorporate TaxAmended06/18/2018
810-3-39-.08Terms and Definitions for the Alabama Electronic Corporate Income Tax ReturnIncome TaxCorporate TaxAmended06/11/2018
810-3-39-.09Requirements for the Corporate Income Tax Declaration for Electronic FilingIncome TaxCorporate TaxAmended06/18/2018
810-3-39-.10Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Software Developers – Corporate Income Tax.Income TaxCorporate TaxAdopted06/11/2018
810-3-39-.11Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Electronic Return Originators and Transmitters- Corporate Income TaxIncome TaxCorporate TaxAmended06/18/2018
810-3-39-.12Alabama Requirements for Mandatory E-File of Original Corporate Income Tax ReturnsIncome TaxCorporate TaxAmended06/11/2018
810-3-39-.13Requirements for the Alabama Electronic Corporate Income Tax ReturnIncome TaxCorporate TaxAdopted06/11/2018
810-3-14-.11REPEALED, Effective March 12, 2009Income TaxFiduciary & Estate TaxRepealed03/12/2009
810-3-25-.01Taxable Income of Estates and Trusts, for Taxable Years Beginning Prior to January 1, 2005Income TaxFiduciary & Estate TaxAmended01/31/2007
810-3-25-.02Estate and Trust Charitable ContributionsIncome TaxFiduciary & Estate TaxRepealed05/05/2000
810-3-25-.03Estate and Trust Taxable IncomeIncome TaxFiduciary & Estate TaxRepealed05/05/2000
810-3-25-.04Estates and Trusts Tax Computation, for Taxable Years Beginning Prior to January 1, 2005Income TaxFiduciary & Estate TaxAmended01/31/2007
810-3-25-.05Estates and Trusts Beneficiary Taxable Income, for Taxable Years Beginning Prior to January 1, 2005Income TaxFiduciary & Estate TaxAmended01/31/2007
810-3-25-.06Trusts Exempt from Taxation, for Taxable Years Beginning Prior to January 1, 2005Income TaxFiduciary & Estate TaxAmended01/31/2007
810-3-25-.07Estates and Trusts, Miscellaneous InformationIncome TaxFiduciary & Estate TaxAmended12/31/2018
810-3-25-.08Trusts and Estates Net Operating Loss, for Taxable Years Beginning Prior to January 1, 2005Income TaxFiduciary & Estate TaxAmended01/31/2007
810-3-25-.10Computation of Alabama Taxable Income for an Estate or Trust for Tax Years Beginning after December 31, 2004Income TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.11Computation of Alabama Taxable Income for Beneficiaries and Owners for Tax Years Beginning after December 31, 2004Income TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.12Computation of Alabama Distributable Net Income (DNI) for Tax Years Beginning after December 31, 2004Income TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.13Applicability of the Subchapter J and Business Trust Conformity Act to Business TrustsIncome TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.14Alabama Grantor Trust Reporting RequirementsIncome TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.15Computation of Alabama Taxable Income for a Foreign Trust, for Tax Years Beginning after December 31, 2004Income TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-25-.16Credit for Income Taxes Paid to Another State or Territory by a Resident Estate or TrustIncome TaxFiduciary & Estate TaxAdopted01/31/2007
810-3-29-.01Fiduciary ReturnsIncome TaxFiduciary & Estate TaxAdopted10/01/1982
810-3-29-.02Election to Participate in the Federal/State Electronic Filing Program- Fiduciary Income Tax Returns.Income TaxFiduciary & Estate TaxAdopted05/24/2018
810-3-29-.03Terms and Definitions for the Alabama Electronic Fiduciary Income Tax ReturnIncome TaxFiduciary & Estate TaxAmended06/11/2018
810-3-29-.05Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Software Developers – Fiduciary Income TaxIncome TaxFiduciary & Estate TaxAdopted06/18/2018
810-3-29-.06Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E- File Program for Electronic Return Originators and Transmitters- Fiduciary Income Tax.Income TaxFiduciary & Estate TaxAmended05/24/2018
810-3-29-.07Fiduciary Income TaxIncome TaxFiduciary & Estate TaxAdopted01/09/2015
810-3-29-.08Alabama Requirements for Mandatory E-File of Fiduciary Income Tax ReturnsIncome TaxFiduciary & Estate TaxAmended03/23/2018
810-3-160-.01Qualification Requirements for S CorporationsIncome TaxS-Corporation TaxAmended04/30/1998
810-3-161-.01Computation of Taxable IncomeIncome TaxS-Corporation TaxAmended05/05/2000
810-3-161-.02LIFO RecaptureIncome TaxS-Corporation TaxAmended05/05/2000
810-3-162-.01Income to be Reported by ShareholdersIncome TaxS-Corporation TaxAmended09/07/2011
810-3-163-.01Transactions Involving Related IndividualsIncome TaxS-Corporation TaxAmended05/05/2000
810-3-164-.01Adjustments to Basis of Stock and IndebtednessIncome TaxS-Corporation TaxAmended05/05/2000
810-3-165-.01Taxation of Actual Distributions by an Alabama S CorporationIncome TaxS-Corporation TaxAmended05/05/2000
810-3-166-.01Alabama Accumulated Adjustments AccountIncome TaxS-Corporation TaxAmended05/05/2000
810-3-167-.01Applicability of Income Tax Rules & RegulationsIncome TaxS-Corporation TaxAmended05/05/2000
810-3-168-.01Net Operating Loss Deduction for S CorporationsIncome TaxS-Corporation TaxAmended05/05/2000
810-3-169-.01Adjustments to Earnings and ProfitsIncome TaxS-Corporation TaxAmended05/05/2000
810-3-170-.01Two-Percent Rule (Repealed 5/5/2000)Income TaxS-Corporation TaxRepealed05/05/2000
810-3-171-.01Determination of Shareholder’s Prorata ShareIncome TaxS-Corporation TaxAmended05/05/2000
810-3-172-.01Post-Termination Transition PeriodIncome TaxS-Corporation TaxAmended05/05/2000
810-3-173-.01Applicability of Federal Rules & RegulationsIncome TaxS-Corporation TaxAmended05/05/2000
810-3-174-.02Built-in Gains TaxIncome TaxS-Corporation TaxAmended05/29/2017
810-3-175-.01Passive Investment Income TaxIncome TaxS-Corporation TaxAmended05/29/2017
810-3-176-.01Composite Returns of Alabama S CorporationsIncome TaxS-Corporation TaxAmended03/23/2018
810-3-8-.20Recognition of Gain or Loss on Transfer of Property to and Distribution of Property by a Subchapter K EntityIncome TaxPartnership TaxAmended06/02/1999
810-3-24-.01Taxability of Partnership IncomeIncome TaxPartnership TaxAmended12/31/2018
810-3-24-.02Computation of Partnership Income (or Loss)Income TaxPartnership TaxAdopted12/31/2018
810-3-24-.03Partner’s Distributive Share of Partnership Income (or Loss)Income TaxPartnership TaxAdopted07/27/1988
810-3-24-.04Transactions Between Partner and PartnershipIncome TaxPartnership TaxAdopted07/27/1988
810-3-24-.05Partner’s Basis in Partnership InterestIncome TaxPartnership TaxAdopted07/27/1988
810-3-24.1-.01Composite Returns of Subchapter of K EntitiesIncome TaxPartnership TaxRepealed08/21/2015
810-3-24.2-.01Composite Returns of Pass-through EntitiesIncome TaxPartnership TaxAmended03/04/2017
810-3-24.2-.02Qualified Investment PartnershipsIncome TaxPartnership TaxAmended10/01/2014
810-3-24.2-.03Other Qualified Investment Partnership MattersIncome TaxPartnership TaxAmended08/31/2010
810-3-28-.01Partnership ReturnsIncome TaxPartnership TaxAmended01/21/2017
810-3-28-.02Participation in the Federal/State Electronic Filing Program – Partnership/LLC Returns of IncomeIncome TaxPartnership TaxAmended03/30/2018
810-3-28-.03Terms and Definitions for the Alabama Electronic Partnership/LLC Return of Income.Income TaxPartnership TaxAmended04/09/2018
810-3-28-.04Requirements for the Partnership/LLC Return of Income Declaration for Electronic FilingIncome TaxPartnership TaxAmended04/09/2018
810-3-28-.05Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Software Developers – Partnership/LLC ReturnsIncome TaxPartnership TaxAdopted04/09/2018
810-3-28-.06Acceptance Into The Alabama Electronic Filing Program, Monitoring, And Revocation Of Acceptance Into The Program.Income TaxPartnership TaxAmended03/30/2018
810-3-28-.07Alabama Requirements for Mandatory E-File of Original Partnership/Limited Liability Company Income Tax ReturnsIncome TaxPartnership TaxAmended03/30/2018
810-3-28-.08Alabama Requirements for Compliance with Administrative Rule 810-3-28-.07Income TaxPartnership TaxRepealed03/30/2018
810-3-26-.01Information ReturnsIncome TaxWithholding TaxAmended03/28/2016
810-3-26-.02Voluntary Withholding of Alabama Income Tax from Nonwage PaymentsIncome TaxWithholding TaxAmended03/28/2016
810-3-70-.01DefinitionsIncome TaxWithholding TaxAmended12/08/2008
810-3-70-.02Retention of Payroll RecordsIncome TaxWithholding TaxAdopted08/30/1999
810-3-70-.03Provisional Construction EmployersIncome TaxWithholding TaxAdopted07/11/2008
810-3-71-.01Employers Required to Withhold Tax from WagesIncome TaxWithholding TaxAmended01/18/2018
810-3-71-.02Computing Tax WithheldIncome TaxWithholding TaxAmended01/20/2018
810-3-71-.03Job Development FeeIncome TaxWithholding TaxAdopted09/30/1994
810-3-71-.04Information Submitted to the Department by the State Industrial Development AuthorityIncome TaxWithholding TaxAmended06/07/2000
810-3-72-.01Included and Excluded WagesIncome TaxWithholding TaxAmended01/18/2018
810-3-73-.01Withholding Exemption CertificatesIncome TaxWithholding TaxAdopted05/20/2016
810-3-73.1-.01Security Instrument RequirementsIncome TaxWithholding TaxAdopted07/11/2008
810-3-73.1-.02Compliance Requirements and Procedures Concerning Provisional Construction EmployersIncome TaxWithholding TaxAdopted07/11/2008
810-3-74-.01Withholding Returns and Payments.Income TaxWithholding TaxAmended08/21/2015
810-3-75-.01Withholding Statement Furnished EmployeesIncome TaxWithholding TaxAmended01/01/2018
810-3-75-.02Extensions of Time for Filing Reports Under Withholding LawsIncome TaxWithholding TaxAmended01/18/2018
810-3-75-.03Annual Returns of Withholding Tax InformationIncome TaxWithholding TaxAmended08/21/2015
810-3-75-.04Voluntary WithholdingIncome TaxWithholding TaxAmended08/21/2015
810-3-75-.05Third-Party Reporting RequirementsIncome TaxWithholding TaxAmended08/21/2015
810-3-76-.01Liability for Tax WithheldIncome TaxWithholding TaxAmended06/07/2000
810-3-77-.01Withholding Tax Refunds to EmployersIncome TaxWithholding TaxAmended06/07/2000
810-3-78-.01Credit for Tax WithheldIncome TaxWithholding TaxAmended08/21/2015
810-2-8-.01Taxable Income for Determining the Applicable Privilege Tax RateIncome TaxBusiness Privilege TaxAdopted08/30/2000
810-2-8-.02Determination of the Apportionment Factors for the Privilege TaxIncome TaxBusiness Privilege TaxAdopted08/30/2000
810-2-8-.03Execution of Privilege Tax ReturnIncome TaxBusiness Privilege TaxAdopted04/24/2001
810-2-8-.04Business Privilege Tax – Transition Rules from a Calendar Year Basis to a Fiscal Year BasisIncome TaxBusiness Privilege TaxAdopted04/24/2001
810-2-8-.05Election to File as a Family Limited Liability EntityIncome TaxBusiness Privilege TaxAdopted01/19/2005
810-2-8-.06Extension of Time for Filing of Business Privilege Tax ReturnsIncome TaxBusiness Privilege TaxAdopted06/11/2018
810-2-8-.07Definition of Homeowners Association for Purposes of Administering the Alabama Business Privilege Tax LawIncome TaxBusiness Privilege TaxAdopted09/24/2009
810-2-8-.09Business Privilege Tax Filing Requirements for Disregarded Entities and Owners of Disregarded EntitiesIncome TaxBusiness Privilege TaxAdopted03/30/2011
810-2-8-.10Business Privilege Tax Filing Requirements, Clarifications and ExplanationsIncome TaxBusiness Privilege TaxAdopted03/30/2011
810-2-8-.12Terms and Definitions for the Alabama Electronic Business Privilege Tax ReturnIncome TaxBusiness Privilege TaxAdopted03/23/2018
810-2-8-.13Requirements for the Business Privilege Tax Declaration for Electronic FilingIncome TaxBusiness Privilege TaxAdopted05/24/2018
810-2-8-.14Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Software Developers – Business Privilege Tax.Income TaxBusiness Privilege TaxAdopted05/24/2018
810-2-8-.15Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Electronic Return Originators and Transmitters – Business Privilege Tax.Income TaxBusiness Privilege TaxAmended05/24/2018
810-2-8-.16Alabama Requirements for Mandatory E-File of Business Privilege Tax Returns Prepared By Financial Institution GroupsIncome TaxBusiness Privilege TaxAmended05/24/2018
810-9-1-.01DefinitionsIncome TaxFinancial Institution Excise TaxAmended08/29/2016
810-9-1-.02ReturnsIncome TaxFinancial Institution Excise TaxAmended12/04/2017
810-9-1-.03Refund ClaimsIncome TaxFinancial Institution Excise TaxAmended12/04/2017
810-9-1-.04Credits Against the TaxIncome TaxFinancial Institution Excise TaxAdopted10/01/1982
810-9-1-.05Apportionment and Allocation of Net Income of Financial Institutions (For Tax Years Prior to 01/01/2017)Income TaxFinancial Institution Excise TaxAmended03/27/2001
810-9-1-.05Apportionment and Allocation of Net Income of Financial Institutions (For Tax Years 01/01/2017 and Forward)Income TaxFinancial Institution Excise TaxAmended01/20/2018
810-27-1-.01Multistate Tax Compact Rule DefinitionsIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.02Application of Apportionment and AllocationIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.09Apportionment Formula: Double Weighting the Sales FactorIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.10Property FactorIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.11Property Factor: ValuationIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.12Property Factor: Averaging Property ValuesIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.13Payroll Factor: In GeneralIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.14Payroll Factor: Compensation Paid in this StateIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.15Sales FactorIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.16Sales Factor: Tangible Personal PropertyIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.17Sales Factor: Sourcing Sales Derived from Services Rendered to Individual and Unrelated Business CustomersIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-.18Special RulesIncome TaxMultistate Tax CompactAmended11/20/2016
810-27-1-.18.01Special Rules: AirlinesIncome TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.02Special Rules: Construction ContractorsIncome TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.03Special Rules: PublishingIncome TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.04Special Rules: RailroadsIncome TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.05Special Rules: Television and Radio BroadcastingIncome TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.06Special Rules: Trucking CompaniesIncome TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.18.07Special Rules: Telecommunications and Ancillary Service ProvidersIncome TaxMultistate Tax CompactAdopted11/20/2016
810-27-1-.19Public Law 86-272 Exemption from Income TaxIncome TaxMultistate Tax CompactAdopted06/25/2016
810-27-1-4-.01Multistate Tax Compact Regulation DefinitionsIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.02Application of Apportionment and AllocationIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.03Taxable in Another StateIncome TaxMultistate Tax CompactRepealed07/15/1994
810-27-1-4-.09Apportionment FormulaIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.09.01Apportionment Formula: Double Weighting the Sales FactorIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.10Property FactorIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.11Property Factor: ValuationIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.12Property Factor: Averaging Property ValuesIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.13Payroll FactorIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.14Payroll Factor: Compensation Paid in this StateIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.15Sales FactorIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.17Sales Factor: Sales Other Than Sales of Tangible Personal PropertyIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.17-.01Sales Factor: Sourcing Sales Derived from Services Rendered to Individual and Unrelated Business CustomersIncome TaxMultistate Tax CompactAdopted04/09/2013
810-27-1-4-.18Special RulesIncome TaxMultistate Tax CompactRepealed06/25/2016
810-27-1-4-.19Public Law 86-272 Exemption from Income TaxIncome TaxMultistate Tax CompactRepealed06/25/2016
810-4-1-.01Current Use Valuation – Departmental RuleProperty TaxReal Property TaxAmended12/07/2004
810-4-1-.02Implementation Plan for Annual EqualizationProperty TaxProperty TaxAdopted12/01/2018
810-4-1-.03Permanent Trailer Plates ProceduresProperty TaxPersonal Property TaxAmended06/10/2019
810-4-1-.04Valuation and Assessment of Personal PropertyProperty TaxPersonal Property TaxAmended06/10/2019
810-4-1-.07Motor Bus Passenger Carrier VehiclesProperty TaxVehicle ValuationRepealed04/12/2021
810-4-1-.08Requirements for Minimum Levy of 10 Mills Property Tax in Each School DistrictProperty TaxProperty TaxAdopted11/08/2007
810-4-1-.09Valuation of AircraftProperty TaxPersonal Property TaxAmended01/13/2018
810-4-1-.10Exemption of Household Furniture, Appliances, Other Personal Property When Owned by an Individual for Personal Use in the HomeProperty TaxPersonal Property TaxAmended12/07/2004
810-4-1-.12Requirements for Reporting and Assessing Business Personal PropertyProperty TaxPersonal Property TaxAmended12/07/2004
810-4-1-.13Exemption of Personal Property Associated with Farms or Farming OperationsProperty TaxPersonal Property TaxAmended12/07/2004
810-4-1-.15Distinction between Flow Lines, Gathering Lines, and Pipe Lines for Assessment of Business Personal Property of the Oil and Gas IndustryProperty TaxPersonal Property TaxAdopted01/28/1992
810-4-1-.16Commercial Mobile, Portable, and Permanent Modular UnitsProperty TaxReal/Personal Property TaxAmended12/07/2004
810-4-1-.17Assessment Procedures for the Valuation of Public Utility and Railroad Property in the State of AlabamaProperty TaxPublic Utilities TaxAmended12/07/2004
810-4-1-.18Synchronization of Taxation and Registration System – Assessment ProceduresProperty TaxVehicle ValuationAmended10/29/2015
810-4-1-.20Specifications for Legal Advertising by County Tax Collecting Officials in Conjunction with Ad Valorem Tax DelinquenciesProperty TaxLand SalesAdopted12/07/2004
810-4-1-.21Implementation of Senior Property Tax Appraisal in Baldwin CountyProperty TaxReal Property TaxAdopted12/31/2008
810-4-1-.22Assessment of Tangible Personal Property Held Under Lease or Conditional SalesProperty TaxPersonal Property TaxAdopted12/07/2004
810-4-1-.23Homestead and Principal Residence Exemptions from Property TaxProperty TaxReal Property TaxAdopted02/07/2004
810-4-1-.24Excess Funds Procedure for Tax Sales Occurring on or after August 1, 2013 and prior to July 1, 2014 (expired)Property TaxLand SalesAdopted03/27/2015
810-4-1-.25Implementation of Optional Two-Year Motor Vehicle Registration RenewalProperty TaxVehicle ValuationAdopted02/27/2015
810-4-2-.01Manufactured Homes Scope of RulesProperty TaxManufactured Homes TaxAmended01/19/2005
810-4-2-.02Manufactured Homes Subject to Ad Valorem TaxProperty TaxManufactured Homes TaxAmended07/15/2018
810-4-2-.03Manufactured Homes Subject to RegistrationProperty TaxManufactured Homes TaxAmended03/02/1998
810-4-2-.04Exemptions from Registration FeeProperty TaxManufactured Homes TaxAmended07/15/2018
810-4-2-.05Manufactured Homes GeneralProperty TaxManufactured Homes TaxAmended03/02/1998
810-4-2-.06Manufactured Homes Registration Decals – Displaying, Issuing, and ReplacingProperty TaxManufactured Homes TaxAmended06/10/2019
810-4-2-.07Manufactured Homes Delinquent FeesProperty TaxManufactured Homes TaxAmended10/14/1999
810-4-2-.08Manufactured Homes CitationsProperty TaxManufactured Homes TaxAmended03/02/1998
810-4-2-.09Move PermitsProperty TaxManufactured Homes TaxAmended07/15/2018
810-4-2-.10Manufactured Homes DistributionProperty TaxManufactured Homes TaxAmended03/02/1998
810-4-2-.11Manufactured Homes FormsProperty TaxManufactured Homes TaxAmended03/02/1998
810-4-2-.12Manufactured Homes Land Owners and Utility ReportsProperty TaxManufactured Homes TaxAmended03/02/1998
810-4-2-.13Manufactured Homes Issuance FeesProperty TaxManufactured Homes TaxAmended01/19/2005
810-4-3-.01Scope of Rules- (REPEALED)Property TaxProperty Tax AbatementsRepealed12/31/2018
810-4-3-.02Taxability of Property– Chapter 9BProperty TaxProperty Tax AbatementsAmended12/31/2018
810-4-3-.03Property Qualifying for Abatement – Chapter 9BProperty TaxProperty Tax AbatementsAmended12/31/2018
810-4-3-.04Authorization for Abatement– Chapter 9BProperty TaxProperty Tax AbatementsAmended12/31/2018
810-4-3-.05Procedures for Granting of Abatement – Chapter 9BProperty TaxProperty Tax AbatementsAmended12/31/2018
810-4-3-.06Administrative Procedures- (REPEALED)Property TaxProperty Tax AbatementsRepealed12/31/2018
810-4-3-.07Enforcement– Chapter 9BProperty TaxProperty Tax AbatementsAmended12/31/2018
810-4-04-.01Payment to Certain Certified Appraisers, Mappers, or Tax AdministratorsProperty TaxProperty TaxAmended01/19/2005
810-4-5-.01Implementation of the Homeowners and Storm Victims Protection Act of 2011 – Single Family DwellingProperty TaxReal Property TaxAdopted06/08/2012
810-4-5-.02Implementation of the Homeowners and Storm Victims Protection Act of 2011 – Fully Developed Lots (expired)Property TaxReal Property TaxAdopted06/08/2012
810-7-1-.26Procedures for Reporting Sales of Tobacco Products for Resale in this StateBusiness & LicenseState Tobacco ProductsAmended05/24/2018
810-7-1-.27Non-Participating Manufacturer’s Bond (including Importers, if Applicable)Business & LicenseState Tobacco ProductsAdopted10/01/2014
810-7-1-.28Wholesaler’s and Distributor’s Schedule D Reporting of Cigarette Sales to Federally-Recognized Indian Tribes Relating to the Escrow Provisions and MSA Complementary LegislationBusiness & LicenseState Tobacco ProductsAdopted10/01/2014
810-7-1-.29Duplicate Tobacco InvoicesBusiness & LicenseState Tobacco ProductsAdopted04/29/2015
810-7-1-.30Suspension of the Playing Cards TaxBusiness & LicenseState Tobacco ProductsAdopted04/20/2015
810-8-1-.01Criteria for Governing Bodies of Counties and Incorporated Municipalities to Receive Refund of Motor Fuel Excise Taxes.Business & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted08/30/2013
810-8-1-.02Application of Excise Tax on BlendstocksBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended07/30/2016
810-8-1-.04Sales of Motor Fuel in the Bulk Transfer/Terminal SystemBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended10/17/2013
810-8-1-.05Flash Sales at the Terminal Allowed Under Specific ConditionsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted03/03/2015
810-8-1-.11Refund Policy Pertaining to the Exemption of Certain Organizations from State Gasoline and Diesel Fuel Excise TaxesBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.12Alabama Scrap Tire Environmental Fee Application and Filing ProcedureBusiness & LicenseEnvironmentalAmended10/01/2010
810-8-1-.12.01Electronic Filing of Scrap Tire Environmental Fee ReturnsBusiness & LicenseEnvironmentalRepealed02/14/2020
810-8-1-.13Miscellaneous Refund ProvisionsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended01/13/2016
810-8-1-.14Loss of Taxable Fuel Petition for Refund For Losses and Contamination of Motor FuelBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.17Dyed Diesel Fuel for a Motor Vehicle used Exclusively “Off the Highway”Business & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.20Motor Fuel Sales to the United StatesBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.21.01Refund of Diesel Fuel Excise Tax for Off-Road UseBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended01/01/1970
810-8-1-.22Exemptions Pertaining to the Additional Excise Tax on Lubricating OilBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended08/30/2013
810-8-1-.23Exempt Entity Petition for Refund for Tax-Paid Gasoline & Undyed Diesel FuelBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.24Credit Policy Regarding Wholesale Oil/Import License Fee on Biodiesel Sold to a Licensed Supplier When Delivered to a TerminalBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended05/23/2016
810-8-1-.25Refund Policy Regarding Wholesale Oil License Fee on Diesel Fuel Diverted to Another StateBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted02/07/2014
810-8-1-.25.02Permit Issued to Pay Lubricating Oil Tax Directly to the DepartmentBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.26Licensed Distributor Refund for Sales to Licensed Exempt EntitiesBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.27Licensed Exporter RefundsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.28Diesel Fuel Defined for Wholesale Oil License Fee/Import License FeeBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted11/21/2013
810-8-1-.29Deposits in Lieu of Surety BondsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.31Definition Of A SaleBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.47.01Dyed Diesel Fuel Sold for Exclusive Off-Road UseBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.53Electronic Filing of Lubricating Oils Tax ReturnsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Repealed11/14/2019
810-8-1-.54Electronic Filing of Returns and ReportsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Repealed01/13/2020
810-8-1-.56Sales Records of a Licensed DistributorBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.57Net Gallons BasisBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted11/14/2019
810-8-1-.58Motor Fuel Floor-Stocks Tax ReturnBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted11/14/2019
810-8-1-.59Motor Fuel Back Up Tax ReportBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.60Credit Card Issuer Petition for Refund for Gasoline & Undyed Diesel Fuel Purchases by Licensed Exempt EntitiesBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted11/14/2019
810-8-1-.63Supplier Twenty Day NotificationBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.64Motor Fuel DiscountsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Amended11/14/2019
810-8-1-.65Wholesale Oil License Fee/Import License Fee Return RequiredBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted08/30/2013
810-8-1-.66Inspection Fee Bond CalculationsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Repealed12/04/2017
810-8-1-.67Inspection Fee Floor-Stocks ReturnBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted07/30/2016
810-8-1-.68Electronic Filing of Inspection Fee ReturnsBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Repealed11/14/2019
810-8-1-.69Inspection Fee Back Up Tax ReportBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted07/30/2016
810-8-2-.01Coal Severance Tax – Moisture ContentBusiness & LicenseCoal Severance TaxAdopted07/13/2013
810-8-5-.03Fee for Cost Incurred in Providing Copies of Privilege Records.Business & LicenseBusiness & License TaxAmended12/04/2017
810-8-5-.05Clarification of Definitions and Exemptions for Lumber and Timber DealersBusiness & LicenseSeverance Tax Forest ProductAdopted06/17/1999
810-8-5-.10State Boards and Agencies Registration FormBusiness & LicenseBusiness & License TaxAdopted11/16/2017
810-8-5-.11Mechanism to be Used to Notify MunicipalitiesBusiness & LicenseBusiness & License TaxAdopted11/16/2017
810-8-5-.12Buyers’ Identification Cards for Automotive Dismantlers and Parts RecyclersBusiness & LicenseVehicle ValuationRepealed12/04/2017
810-8-5-.14Internet-Based Automotive Dismantler and Parts Recycler and BID Card Applications and FeesBusiness & LicenseVehicle ValuationRepealed12/04/2017
810-8-5-.15Five Year Business License AdjustmentBusiness & LicenseBusiness & License TaxAdopted09/26/2012
810-8-5-.16Electronic Filing of Severance Tax Returns and Supporting Supplemental FormsBusiness & LicenseSeverance Tax GeneralRepealed01/13/2020
810-8-5-.17Surety Bonds for Automotive Dismantlers and Parts RecyclersBusiness & LicenseVehicle ValuationRepealed12/04/2017
810-8-5-.18Bond Claims for Automotive Dismantlers and Parts RecyclersBusiness & LicenseVehicle ValuationRepealed12/04/2017
810-8-6-.01Determining Gross Value or Market Price of Oil or Gas at the Point of ProductionBusiness & LicenseSeverance Tax Oil & GasAdopted04/01/1997
810-8-6-.02Procedures for Reporting and Remitting Oil & Gas Production and Privilege Taxes for Offshore ProductionBusiness & LicenseSeverance Tax Oil & GasAdopted03/04/2010
810-8-6-.03Procedures for Reporting and Remitting Oil & Gas Privilege Taxes for Wells Located within the Corporate Limits or Police Jurisdiction of a MunicipalityBusiness & LicenseSeverance Tax Oil & GasAdopted03/04/2010
810-8-6-.04Electronic Filing and Payment of Oil and Gas Production and Privilege TaxesBusiness & LicenseSeverance Tax Oil & GasRepealed02/14/2020
810-8-7-.01Scope of the RulesBusiness & LicenseSeverance Tax Natural MineralsAdopted01/11/2013
810-8-7-.02DefinitionsBusiness & LicenseSeverance Tax Natural MineralsAmended06/11/2018
810-8-7-.03ExemptionsBusiness & LicenseSeverance Tax Natural MineralsAdopted01/11/2013
810-8-7-.04Sales Subject to the TaxBusiness & LicenseSeverance Tax Natural MineralsAdopted01/11/2013
810-8-7-.05Producer’s Responsibility to Collect and Remit the TaxBusiness & LicenseSeverance Tax Natural MineralsAdopted01/11/2013
810-8-7-.06Purchaser’s Responsibility to Remit the TaxBusiness & LicenseSeverance Tax Natural MineralsAdopted01/11/2013
810-8-7-.07Application of the TaxBusiness & LicenseSeverance Tax Natural MineralsAdopted01/11/2013
810-8-7-.08Conversion of Cubic Yards to TonsBusiness & LicenseSeverance Tax Natural MineralsAdopted01/11/2013
810-6-1-.56Dual BusinessSales & UseSales & Use - GeneralAmended12/28/1998
810-6-1-.69Containers, Components of Containers, Labels, Pallets, and Shipping SuppliesSales & UseSales & Use - GeneralAmended03/05/2015
810-6-1-.147Returned MerchandiseSales & UseSales & Use - GeneralAmended10/01/1982
810-6-1-.150SaleSales & UseSales & Use - GeneralAdopted10/01/1982
810-6-1-.184Seller Sells Tax Free at the Seller’s RiskSales & UseSales & Use - GeneralAmended06/09/1999
810-6-1-.196Withdrawals from InventorySales & UseSales & Use - GeneralAmended09/28/2007
810-6-2-.90.01Seller’s Responsibility to Collect and Pay State Sales Tax and Seller’s Use TaxSales & UseSales & Use - GeneralAdopted08/24/2012
810-6-3-.51Municipal Sales and Use Taxes and Gross Receipts TaxesSales & UseSales & Use - GeneralRepealed01/01/2014
810-6-4-.03Discounts Allowed on Payments of Sales Tax Made Before DelinquencySales & UseSales & Use - GeneralAmended10/04/2001
810-6-4-.04Extension of Time For Filing ReturnSales & UseSales & Use - GeneralAmended03/24/1993
810-6-4-.06Failure of Seller to Collect TaxSales & UseSales & Use - GeneralAdopted10/01/1982
810-6-4-.10Keeping Records of Sales For Resale (Formerly Regulation L)Sales & UseSales & Use - GeneralAdopted10/01/1982
810-6-4-.15Permit to Pay Sales and Use Taxes on Motor Fuels Direct to the Department of RevenueSales & UseSales & Use - GeneralAmended10/20/1982
810-6-4-.19State Sales Tax Returns Required From All RetailersSales & UseSales & Use - GeneralAmended09/14/2020
810-6-4-.20Seller Must Pay and Collect Tax DueSales & UseSales & Use - GeneralAmended06/10/2005
810-6-5-.04Credit For Taxes In Other StatesSales & UseSales & Use - GeneralAmended03/10/1998
810-6-5-.04.01Reciprocity for Municipal and County Sales, Gross Receipts, Use, and Rental TaxesSales & UseSales & Use - GeneralAmended10/20/1998
810-6-5-.04.02Seller’s Responsibility to Collect County and Municipal Sales and Use TaxesSales & UseSales & Use - GeneralAdopted11/29/2013
810-6-5-.19Seller to Give Receipt For Tax CollectedSales & UseSales & Use - GeneralAdopted10/01/1982
810-6-5-.30Filing and Paying State Sales and Use Taxes and State-Administered County and Municipal Sales and Use Taxes on a Quarterly or Annual BasisSales & UseSales & Use - GeneralAdopted10/20/1998
810-6-5-.30.01Filing and Paying State Rental and State-Administered County and Municipal Rental Taxes on a Quarterly or Annual BasisSales & UseSales & Use - GeneralAdopted10/20/1998
810-6-5-.31City and County Sales, Use, Rental, and Lodgings Tax ReturnSales & UseSales & Use - GeneralAmended11/04/2009
810-27-1-7.01Multistate Taxpayers: Recordkeeping a Sales, Use, or Rental Tax TransactionSales & UseSales & Use TaxAdopted03/24/1995
810-6-1-.01AccountantsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.02Advertising AgenciesSales & UseSales & Use TaxAmended12/15/2019
810-6-1-.03Air Bag Materials Used By Tire ManufacturersSales & UseSales & Use TaxAmended01/13/2020
810-6-1-.04Radio and Television Antennas and Television Satellite DishesSales & UseSales & Use TaxAmended10/03/1987
810-6-1-.05Taxability Of Property Sold By AuctioneersSales & UseSales & Use TaxAmended01/13/2020
810-6-1-.06Taxability Of Automotive Vehicle Painting Services And SuppliesSales & UseSales & Use TaxAmended01/13/2020
810-6-1-.07Sales of Automotive Vehicle Parts by Automotive Vehicle Repairman, Repair Shops, and GaragesSales & UseSales & Use TaxAmended01/13/2020
810-6-1-.08Automobile Repair ShopsSales & UseSales & Use TaxRepealed01/13/2020
810-6-1-.08.01Automotive Supply Jobbers, Sales bySales & UseSales & Use TaxAmended02/14/2020
810-6-1-.09Automobile Repair Shops and GaragesSales & UseSales & Use TaxRepealed01/13/2020
810-6-1-.10Automobile Seat Covers, Top Linings, Vinyl TopsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.12Automotive VehiclesSales & UseSales & Use TaxAmended12/06/1990
810-6-1-.12.01Courtesy Deliveries of Automotive Vehicles by Alabama Dealers for Out-of State DealersSales & UseSales & Use TaxAmended01/13/2020
810-6-1-.13AwningsSales & UseSales & Use TaxAmended12/15/2019
810-6-1-.14Awnings, MetalSales & UseSales & Use TaxRepealed12/15/2019
810-6-1-.22The Measure of Sales and Use Tax on the Barter, Exchange, or Trade-In of Tangible Personal PropertySales & UseSales & Use TaxAmended04/12/2021
810-6-1-.23Beer TaxSales & UseSales & Use TaxAmended04/12/2021
810-6-1-.24BingoSales & UseSales & Use TaxAmended12/06/1990
810-6-1-.27Building MaterialsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.28Building Materials DefinedSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.29Building Materials Manufactured by ContractorsSales & UseSales & Use TaxAmended07/07/1989
810-6-1-.30Carpeting and Other Floor CoveringsSales & UseSales & Use TaxAmended03/27/2001
810-6-1-.31Carrying Charges, Finance ChargesSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.32Casings Sold to Meat ProcessorsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.33Casual SalesSales & UseSales & Use TaxAmended10/04/1994
810-6-1-.33.01Application 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 AlabamaSales & UseSales & Use TaxAmended10/04/1994
810-6-1-.33.02State Casual Sales and Use Tax ReturnsSales & UseSales & Use TaxAdopted04/01/1996
810-6-1-.34CaterersSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.35Chemicals Used In Treating Crude OilSales & UseSales & Use TaxAmended12/10/1997
810-6-1-.37Computer Hardware and SoftwareSales & UseSales & Use TaxAmended01/13/2020
810-6-1-.38Consigned PropertySales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.45Contractors Furnishing and Erecting Building Materials Under Contract with the United StatesSales & UseSales & Use TaxAmended12/25/2013
810-6-1-.46Contractor’s LiabilitySales & UseSales & Use TaxAmended02/10/2016
810-6-1-.46.01Bleacher Systems, Lockers, Backstops, and Other Fixtures Installed in GymnasiumsSales & UseSales & Use TaxAmended12/25/2013
810-6-1-.47Coupons, Receipts from RedemptionSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.50Dentists, Dental Laboratories, and Dental Supply HousesSales & UseSales & Use TaxAmended09/26/2006
810-6-1-.51Deposit on BottlesSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.52Direct Mail Advertising, Printer’s LiabilitySales & UseSales & Use TaxAmended12/04/2014
810-6-1-.53Cash DiscountsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.54Discounts Based on Volume SalesSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.55Doctors, MedicalSales & UseSales & Use TaxAmended01/29/1990
810-6-1-.58Electrical Supplies and Equipment Sold to Contractors and ManufacturersSales & UseSales & Use TaxAmended03/10/1998
810-6-1-.59Welding Rods and FluxesSales & UseSales & Use TaxAmended12/10/1997
810-6-1-.60Opticians, Optometrists, and OphthalmologistsSales & UseSales & Use TaxAmended12/04/2014
810-6-1-.61Engravers, Sales of Materials are at Wholesale, Tax Free When Such Materials Become a Component of the EngravingSales & UseSales & Use TaxAmended05/24/2018
810-6-1-.62Engravers, Sales of Materials are at Wholesale, Tax Free When Such Materials Become a Component of the EngravingSales & UseSales & Use TaxRepealed05/24/2018
810-6-1-.63Federal Admission TaxesSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.64Federal Excise Taxes, ManufacturersSales & UseSales & Use TaxAmended05/22/1993
810-6-1-.65Federal Excise Taxes, RetailersSales & UseSales & Use TaxAmended05/22/1993
810-6-1-.66FencingSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.67Florists, Telegraphic OrdersSales & UseSales & Use TaxAmended07/09/1998
810-6-1-.72Gases: Acetylene, Oxygen, HydrogenSales & UseSales & Use TaxAmended07/09/1998
810-6-1-.73Gases: Propane and ButaneSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.75Gratuities and TipsSales & UseSales & Use TaxAmended10/20/1998
810-6-1-.76Hospitals, Infirmaries, Sanitariums, and Like Institutions – PrivateSales & UseSales & Use TaxAmended10/20/1998
810-6-1-.77.01Ice, Sales ofSales & UseSales & Use TaxAmended03/10/1998
810-6-1-.79.03Industrial Uniforms, Sales or Replacement ofSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.80Ingredient or Component of Product Manufactured or Compounded for SaleSales & UseSales & Use TaxAmended12/10/1997
810-6-1-.80.01Oils Used in Aluminum Rolling ProcessSales & UseSales & Use TaxAmended12/10/1997
810-6-1-.80.02Materials Purchased by Manufacturers and Compounders for Use as Rust Preventatives or Protective CoatingsSales & UseSales & Use TaxAdopted01/27/1998
810-6-1-.81Installation ChargesSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.81.01Interior Decorators and Interior DesignersSales & UseSales & Use TaxAmended06/10/2005
810-6-1-.84Labor or Service ChargesSales & UseSales & Use TaxAmended12/28/1998
810-6-1-.85Laundries, Dry-Cleaning EstablishmentsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.88LawyersSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.89.02Licensed Dealers, Sales toSales & UseSales & Use TaxAmended01/27/1998
810-6-1-.90Machine ShopsSales & UseSales & Use TaxAmended07/30/1998
810-6-1-.91Made-to-Order and Custom SalesSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.93Materials From Which Patterns are ManufacturedSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.94Materials Used in PlatingSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.95Materials Used in RepairingSales & UseSales & Use TaxAmended10/08/1985
810-6-1-.97Materials Used on Road and Bridge ProjectsSales & UseSales & Use TaxAmended12/25/2013
810-6-1-.98Mattress RenovationSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.99Meals Served by Boarding HousesSales & UseSales & Use TaxAmended01/10/1985
810-6-1-.100Meals, Snacks, Drinks, and Beverages Served in Alabama by Railroads, Airlines, and other Transportation CompaniesSales & UseSales & Use TaxAmended07/30/1998
810-6-1-.101Meals Served to School Children in the School BuildingsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.102Meals Sold to the PublicSales & UseSales & Use TaxAmended07/30/1998
810-6-1-.104Microfilming of RecordsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.105Modular BuildingsSales & UseSales & Use TaxAmended10/20/1998
810-6-1-.106Monuments, Memorial Stones, Grave Markers, and other Decorative or Commemorative ObjectsSales & UseSales & Use TaxAmended07/09/1998
810-6-1-.107Movie TheatersSales & UseSales & Use TaxAmended07/30/1998
810-6-1-.107.02Motor Freight Lines, Sales toSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.109Name PlatesSales & UseSales & Use TaxAmended10/01/2014
810-6-1-.110NewspapersSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.110.01Newspapers, Sales ofSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.111Occasional SaleSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.112SignsSales & UseSales & Use TaxAmended10/01/2014
810-6-1-.113Outside Signs, FurnishedSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.114PaintersSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.116Parts And Materials Used To Repair Or Recondition Dealers’ Automotive VehiclesSales & UseSales & Use TaxAmended01/13/2020
810-6-1-.117PawnbrokersSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.118Peddlers, TruckersSales & UseSales & Use TaxAmended09/25/1992
810-6-1-.119Professional Photography Sales and Services, including Blueprints.Sales & UseSales & Use TaxAmended09/29/2017
810-6-1-.123Pig and Scrap IronSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.124Pipe FittingsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.125Places of Amusement or EntertainmentSales & UseSales & Use TaxAmended02/15/2008
810-6-1-.125.01Amusement Tax Due on Fees Collected by Golf Courses Open to the PublicSales & UseSales & Use TaxAdopted10/12/1993
810-6-1-.126Pole Line ConstructionSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.129Premiums and GiftsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.130PrintersSales & UseSales & Use TaxAmended03/28/2016
810-6-1-.131Withdrawals of Products Manufactured, Compounded, or Processed for SaleSales & UseSales & Use TaxAmended12/23/1999
810-6-1-.132Proofs, Wholesale, Tax FreeSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.133Pump Installed for a County or Municipality by a ContractorSales & UseSales & Use TaxAmended12/25/2013
810-6-1-.134PumpsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.137Raw Materials and Supplies Purchased by Manufacturers and CompoundersSales & UseSales & Use TaxAmended12/10/1997
810-6-1-.138Rebuilding of Tracks, Idlers, and RollersSales & UseSales & Use TaxAmended07/09/1998
810-6-1-.140Recordings Purchased for Use With Musical DevicesSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.141Repairs, Outside or SubletSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.142Repairs to EquipmentSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.143Repairs to Real PropertySales & UseSales & Use TaxAmended12/28/1998
810-6-1-.144Repairs to Tires and TubesSales & UseSales & Use TaxAmended04/03/1987
810-6-1-.144.03Resale, Sales forSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.145Meals Furnished to Employees by RestaurantsSales & UseSales & Use TaxAmended03/10/1998
810-6-1-.150.05Sand, Gravel, and Other Building Materials, Sales ofSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.166Shoe RepairsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.167Structural SteelSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.168Table Wine TaxSales & UseSales & Use TaxAmended05/22/1993
810-6-1-.170Theatrical Productions, Symphonies, Etc.Sales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.172Taxability of Cross Ties and TimbersSales & UseSales & Use TaxAmended10/20/1998
810-6-1-.173Tin ShopsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.174Tobacco TaxSales & UseSales & Use TaxAmended05/22/1993
810-6-1-.175Top Soil, Fill Dirt, Sand and GravelSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.176Trade Stamps and Trade CouponsSales & UseSales & Use TaxAmended07/30/1998
810-6-1-.177Trading StampsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.178Transportation ChargesSales & UseSales & Use TaxAmended04/03/1987
810-6-1-.179Transportation Costs, SellersSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.180Truck Trailers and SemitrailersSales & UseSales & Use TaxAmended01/24/1989
810-6-1-.181Undertakers and MorticiansSales & UseSales & Use TaxAmended06/05/1992
810-6-1-.182Upholstery ShopsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.183Used and Secondhand PropertySales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.183.02Sales of Tangible Personal Property Through Vending MachinesSales & UseSales & Use TaxAdopted12/23/1999
810-6-1-.185Venetian BlindsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.186VeterinariansSales & UseSales & Use TaxAmended01/19/1998
810-6-1-.186.03Warehousemen, Sales Made BySales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.186.04Warehousemen, Sales ToSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.186.05Warranty, Extended or Service ContractSales & UseSales & Use TaxAmended10/04/1994
810-6-1-.187Warranty Contracts – Replacements of ArticlesSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.188Watch and Jewelry Repair ShopsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.189Wheel WeightsSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.190Whiskey TaxSales & UseSales & Use TaxAmended06/10/2019
810-6-1-.194Wrapping PaperSales & UseSales & Use TaxAdopted10/01/1982
810-6-1-.195X-ray Machines, Heart Catheterization Machines, Computerized Tomography Machines and Consumable Supplies Used ThereinSales & UseSales & Use TaxAdopted07/07/1989
810-6-2-.01Abrasives – Shot, Grit, Etc.Sales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.02Accessories on New Automobiles, Applicable Tax LevySales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.02.05Agricultural PublicationsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.03Annealing PotsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.04Automotive Demonstrator, Levy of TaxSales & UseSales & Use TaxAmended10/20/1998
810-6-2-.06Baking PansSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.07Barbers and BeauticiansSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.08BeltingSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.09Boiler TubesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.09.02Sales of Textbooks, Other Books, and School Supplies by SchoolsSales & UseSales & Use TaxAmended06/09/1999
810-6-2-.10Coal Loading MachinesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.11Coal Cutting MachinesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.12Coke, PetroleumSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.12.05Community Action AgenciesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.12.06Compressors, Tar Buckets, Portable SignsSales & UseSales & Use TaxAdopted01/10/1985
810-6-2-.13CompositionsSales & UseSales & Use TaxAmended12/10/1997
810-6-2-.14Cotton GinsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.15Crossties Used In MiningSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.15.03Double Wide Mobile HomesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.15.05Dry DocksSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.16Dust Collecting EquipmentSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.17Electric MotorsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.18Electric Mine LocomotivesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.19Electric Motors, When Furnishing Power for Machines used in Manufacturing, Compounding, Processing, Mining or Quarrying and Plant MaintenanceSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.22Engravers and the Machine RateSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.22.05Federal Tax on Hazardous ChemicalsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.25Refractories, Rates Applicable toSales & UseSales & Use TaxAmended07/09/1998
810-6-2-.27Gold, Coin and BullionSales & UseSales & Use TaxAmended12/31/2018
810-6-2-.28Gravel ScreensSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.29Hand Tools Not Exempted as MachinesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.30Hose – Water, Steam, or AirSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.31Hospitals, Infirmaries, Sanitariums, and Like Institutions – State, City, and CountySales & UseSales & Use TaxAmended01/29/1990
810-6-2-.32House Trailers and Mobile HomesSales & UseSales & Use TaxAmended12/28/1998
810-6-2-.32.05Hydraulic OilsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.33Ice PlantsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.34Improvised Attachments for Machines Used in ManufacturingSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.36Kerosene Used in Making MoldsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.36.02LawnmowersSales & UseSales & Use TaxAmended01/24/1989
810-6-2-.36.05Lay-Away SalesSales & UseSales & Use TaxAmended01/10/1985
810-6-2-.37Lumber and Timbers Used in Mine TippleSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.38Lumber and Timbers Used in MiningSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.39Machine Shop EquipmentSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.41Machines Furnished and Installed by Building ContractorsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.41.01Sales of Electrical GeneratorsSales & UseSales & Use TaxAdopted07/09/1998
810-6-2-.42Machines or Machinery Not Used in ManufacturingSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.43Self-Propelled Draglines Used in MiningSales & UseSales & Use TaxAmended07/30/1998
810-6-2-.46Manufacturer’s Use of PatternsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.46.01Marine Dealers, Sales BySales & UseSales & Use TaxAmended07/09/1998
810-6-2-.47Material Handling EquipmentSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.48Materials From Which Patterns are Manufactured, Tax Rates ApplicableSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.49Mats Purchased for Use in Newspaper AdvertisingSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.50Meals Furnished Along With Rooms By Schools and CollegesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.51Meals Sold By SchoolsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.51.07Metal Cleaning ChemicalsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.52Molding MachinesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.52.03Music MachinesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.52.05National and State BanksSales & UseSales & Use TaxAmended06/09/1999
810-6-2-.53NegativesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.54Packaging EquipmentSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.56Pan GlazeSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.56.01Used EquipmentSales & UseSales & Use TaxAmended11/03/1998
810-6-2-.57Parts and Attachments for Machines Used in ManufacturingSales & UseSales & Use TaxAmended11/03/1998
810-6-2-.58Patterns Purchased for UseSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.59Patterns Used by Operators of FoundriesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.62Pipe Threading MachinesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.63PipingSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.64Piping in Manufacturing PlantSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.65Plates, PrintersSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.66Platform TrucksSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.66.05Portable Power SawsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.67Power CablesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.68Power LinesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.69Printers, Applicable Tax RateSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.71ProofsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.72Pumps, MinesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.73Rail Bonds Used in MiningSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.74Railroad Companies – MachinesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.74.05Railroad RailsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.75Rails Used in MiningSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.78Repairs, MachineSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.79Repairs of Electric Motors and Electric GeneratorsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.79.03Repossessed Used Vehicles, Sales ofSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.79.04Restaurants, Equipment and SuppliesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.87Sand Handling and Sand Conditioning EquipmentSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.88Sawdust Removal EquipmentSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.88.02School BusesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.88.03Schools and Colleges Owned by the State, Counties or Cities, Sales Made BySales & UseSales & Use TaxAmended12/13/2006
810-6-2-.88.04Exemption for Certain Sales By Elementary and Secondary Schools, School Sponsored Clubs and Organizations, and School Affiliated GroupsSales & UseSales & Use TaxAdopted11/05/1996
810-6-2-.89Scrap Metal ShredderSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.90.03Requirements for Certain Out-of-State Sellers Making Significant Sales into AlabamaSales & UseSales & Use TaxAdopted11/23/2018
810-6-2-.91Soda Fountains and Ice Cream CabinetsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.92Soft Drink BottlersSales & UseSales & Use TaxAmended01/27/1998
810-6-2-.93Steel PlateSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.94Storage TanksSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.95Supplies and MaterialsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.96SwitchboardsSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.97Tanks Used In ManufacturingSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.98Equipment Used by Television, Cable TV, and Radio StationsSales & UseSales & Use TaxAmended07/30/1998
810-6-2-.99Tool SteelSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.100Track Accessories Used In MiningSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.102Trolley, Materials, MineSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.103Truck Bodies, Rates of TaxSales & UseSales & Use TaxAmended01/24/1989
810-6-2-.104Used Automotive VehiclesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.104.02Used Vehicles Acquired in Trades, Sales ofSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.105Wire RopeSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.106Wire Rope Used on MachinesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.107Wholesale SalesSales & UseSales & Use TaxAdopted10/01/1982
810-6-2-.108Paper Manufacturers, Tax Rates Applicable toSales & UseSales & Use TaxAdopted11/03/1998
810-6-3-.01.01Agriculture, Definition ofSales & UseSales & Use TaxAmended02/25/2019
810-6-3-.01.02Livestock, Definition ofSales & UseSales & Use TaxAdopted07/20/1994
810-6-3-.18Federal Savings and Loan AssociationsSales & UseSales & Use TaxAdopted10/01/1982
810-6-3-.37.01Meals Furnished Along With Rooms By Schools and CollegesSales & UseSales & Use TaxAdopted10/01/1982
810-6-3-.39.02Motor Freight Lines, Sales ToSales & UseSales & Use TaxAdopted10/01/1982
810-6-3-.78Sales of Aircraft Manufactured, Sold and Delivered in AlabamaSales & UseSales & Use TaxAdopted08/21/2015
810-6-4-.01Accounts Charged Off (Bad Debts) and RepossessionsSales & UseSales & Use TaxAmended10/20/1998
810-6-4-.02.05Consigned PropertySales & UseSales & Use TaxAdopted10/01/1982
810-6-4-.07Farm Machines, Machinery, and EquipmentSales & UseSales & Use TaxAmended12/28/1998
810-6-4-.07.05Federal Excise Tax on Certain Trucks and Trailers, RetailersSales & UseSales & Use TaxAmended05/22/1993
810-6-4-.14Sales and Use Tax Direct Pay PermitSales & UseSales & Use - GeneralAmended10/20/1998
810-6-4-.17.05Processing, DefinitionSales & UseSales & Use TaxAdopted10/01/1982
810-6-4-.21Reporting and Paying Sales or Sellers Use Tax on Collections of Accounts Receivable on the Seller’s Books at the time of a Rate IncreaseSales & UseSales & Use TaxAmended10/20/1998
810-6-4-.21.01Determining the Applicable Tax Levy or Tax Rate when an Existing Sales or Use Tax Levy is Replaced or AmendedSales & UseSales & Use TaxAdopted12/28/1998
810-6-4-.22Abatement of the Sales and Use Tax Liability on Private Use Industrial Development PropertySales & UseSales & Use TaxAmended10/20/1998
810-6-4-.23Application 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 RightSales & UseSales & Use TaxAmended12/10/1996
810-6-4-.24Copy 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 ContractorsSales & UseSales & Use TaxAmended10/20/1998
810-6-4-.24.01Sales 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 DueSales & UseSales & Use TaxAmended10/20/1998
810-6-4-.25Taxability of the Private User of Private Use Property to Which a Public Authority, County, or Municipal Government Has Title or a Possessory RightSales & UseSales & Use TaxAmended10/20/1998
810-6-5-.11.05Casual Sales Tax and Use Tax on Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, and Manufactured HomesSales & UseSales & Use TaxAmended07/09/2004
810-6-5-.16Churches and Other Religious Organizations and InstitutionsSales & UseSales & Use TaxAmended01/03/2019
810-6-5-.19.01State Use Tax ReturnsSales & UseSales & Use TaxAmended10/04/2001
810-6-5-.23Temporary Storage and the Use Tax LawSales & UseSales & Use TaxAmended08/30/2001
810-6-5-.25Used Property Brought Into Alabama For Use By OwnerSales & UseSales & Use TaxAmended04/01/1996
810-6-5-.28Appliances and Devices Using Electricity as an Energy Source, General Rate Applicable TheretoSales & UseSales & Use TaxAdopted10/29/1993
810-6-2-.90.02Simplified Sellers Use Tax Remittance ProgramSales & UseSimplified Sellers Use TaxAmended11/14/2019
810-6-1-.197Sales Taxes Paid by Certain CampsSales & UseLodgings TaxAdopted09/27/1999
810-6-3-.37.02Exemption from Lodgings Tax for Film Production Companies Approved by the Alabama Film Office (Repealed)Sales & UseLodgings TaxRepealed02/10/2012
810-6-5-.13Persons, Firms, and Corporations Subject to Lodgings TaxSales & UseLodgings TaxAmended09/28/2017
810-6-5-.21Lodgings and Programs Provided For Children, Students, or Members or Guests of Nonprofit Organizations By Camps, Conference Centers and Similar FacilitiesSales & UseLodgings TaxAmended12/10/1996
810-6-5-.22Lodgings Tax ReturnsSales & UseLodgings TaxAmended09/28/2007
810-6-1-.79.03Industrial Uniforms, Sales or Replacement ofSales & UseRental or Leasing TaxAdopted10/01/1982
810-6-1-.89Lease Sales – Retention of TitleSales & UseRental or Leasing TaxAdopted10/01/1982
810-6-4-.11Leased Departments, Filing Tax Returns forSales & UseRental or Leasing TaxAmended07/30/1998
810-6-5-.09Leasing and Rental of Tangible Personal PropertySales & UseRental or Leasing TaxAmended12/04/2014
810-6-5-.09.01Leasing and Rental of Tangible Personal Property – Rule 2Sales & UseRental or Leasing TaxAmended10/15/2018
810-6-1-.148Rural Electrification Authority (REA)Sales & UseUtilityAdopted10/01/1982
810-6-2-.79.05Rural Electrification Authority (R.E.A.)Sales & UseUtilityAdopted10/01/1982
810-6-2-.101TransformersSales & UseUtilityAmended10/29/1993
810-6-4-.13Permit Issued to Electric Cooperatives, Telephone Companies and OthersSales & UseUtilityAmended10/20/1998
810-6-5-.14Pipeline Company – Property TransfersSales & UseUtilityAdopted10/01/1982
810-6-5-.26Utility Privilege or License TaxSales & UseUtilityAmended12/08/2011
810-6-5-.26.01Mobile Communication Services TaxSales & UseUtilityAmended12/08/2011
810-6-5-.26.02Utility Tax Direct Pay PermitSales & UseUtilityAmended12/08/2011
810-6-5-.26.04Utility Tax Exclusion for Patronage Refunds Distributed to Members by Electric and Telephone CooperativesSales & UseUtilityAdopted07/09/1998
810-6-5-.26.05Utility 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 DueSales & UseUtilityAmended12/14/2007
810-6-5-.32Hydroelectric Privilege License Tax ReturnSales & UseUtilityAdopted12/28/1998
810-6-5-.03Contractors Gross Receipts TaxSales & UseSales & Use - OtherAmended02/23/2006
810-6-5-.03.01Discounts Allowed on Payments of Contractors Gross Receipts Tax Made Before DelinquencySales & UseSales & Use - OtherAmended10/04/2001
810-6-5-.27Pharmaceutical Providers TaxSales & UsePharmaceutical Providers TaxAmended10/16/2002
810-6-5-.27.01Nursing Facility TaxSales & UseAlabama Nursing Facilities Privilege TaxAmended12/08/2011
810-6-5-.27.02Hospital Assessment for MedicaidSales & UseSales & Use - OtherAmended12/01/2018
810-6-5-.33Alabama Drycleaning Environmental Response Trust Fund – Owner of an Abandoned Drycleaning Facility or Impacted Third PartySales & UseSales & Use - OtherAdopted06/12/2001
810-6-5-.34Alabama Drycleaning Environmental Response Trust Fund – Drycleaning FacilitiesSales & UseSales & Use - OtherAdopted06/12/2001
810-6-5-.35Alabama Drycleaning Environmental Response Trust Fund – Wholesale Distributors of Drycleaning AgentsSales & UseSales & Use - OtherAdopted06/12/2001
810-6-5-.36Prepaid Wireless 9-1-1 ChargeSales & UsePrepaid Wireless 9-1-1 ChargeAmended06/23/2019
810-6-5-.36.01Sales of Prepaid Wireless ServiceSales & UsePrepaid Wireless 9-1-1 ChargeAdopted03/27/2015
810-6-1-.36Commercial Fish FeedSales & UseSales & Use - ExemptionsAmended07/09/1998
810-6-1-.128Postal UniformsSales & UseSales & Use - ExemptionsAmended04/03/1987
810-6-2-.51.05Members of Armed Services Stationed in Alabama Subject to Sales and Use TaxesSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-2-.92.02State, County and City, Sales Made BySales & UseSales & Use - ExemptionsAmended12/13/2006
810-6-3-.01Exemptions for Agricultural Products Sold by the ProducerSales & UseSales & Use - ExemptionsAmended12/01/2018
810-6-3-.02Alabama State BarSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.03American National Red CrossSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.03.02Automotive Vehicles, Certificate of Exemption/Out-of-State Delivery FormSales & UseSales & Use - ExemptionsAmended07/07/2006
810-6-3-.04Baby Chicks and PoultsSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.06.04Boxing and Wrestling Matches Staged By National GuardSales & UseSales & Use - ExemptionsAdopted11/27/1985
810-6-3-.07Canteens of Alabama National GuardSales & UseSales & Use - ExemptionsAmended11/22/2006
810-6-3-.07.05Charitable and Non-Profit Organizations and InstitutionsSales & UseSales & Use - ExemptionsAmended06/10/2019
810-6-3-.08Chicken LitterSales & UseSales & Use - ExemptionsAmended07/09/1998
810-6-3-.09Chinchillas, Hamsters, Mice, and RabbitsSales & UseSales & Use - ExemptionsAmended05/22/1993
810-6-3-.11Cottonseed MealSales & UseSales & Use - ExemptionsAmended03/24/1993
810-6-3-.12Cotton Seed Meal Exchanged For Cotton SeedSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.12.02Credit Unions, Federal and State Chartered, Sales BySales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.13Defense Plant CorporationSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.14County Departments of Human ResourcesSales & UseSales & Use - ExemptionsAmended03/10/1998
810-6-3-.15Federal Charge Card Program, Exemption CertificationSales & UseSales & Use - ExemptionsAdopted01/05/2010
810-6-3-.16Federal and State Chartered Credit UnionsSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.17Federal Production Credit AssociationsSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.19Feed For Livestock and PoultrySales & UseSales & Use - ExemptionsAmended07/09/1998
810-6-3-.20FertilizerSales & UseSales & Use - ExemptionsAmended03/24/1993
810-6-3-.20.01Exemption Certification Form Respecting Fertilizers, Insecticides, Fungicides, and Seedlings (Form ST:EXC-1)Sales & UseSales & Use - ExemptionsAdopted03/24/1993
810-6-3-.21Fish and Minnow Sales by ProducersSales & UseSales & Use - ExemptionsAmended05/22/1993
810-6-3-.22Florists, Sales of Nursery Stock and Floral products bySales & UseSales & Use - ExemptionsAmended05/22/1993
810-6-3-.23Fluid MilkSales & UseSales & Use - ExemptionsAmended05/22/1993
810-6-3-.23.01Food BanksSales & UseSales & Use - ExemptionsAdopted12/14/2007
810-6-3-.24Sales to Foreign Governments, Diplomatic and Consular OfficialsSales & UseSales & Use - ExemptionsAmended08/05/2015
810-6-3-.24.01Foreign Diplomatic and Consular OfficialsSales & UseSales & Use - ExemptionsRepealed08/05/2015
810-6-3-.25Fuel Oil Used In Firing KilnsSales & UseSales & Use - ExemptionsAmended05/04/1994
810-6-3-.26Gas DistrictsSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.28Gasoline, Motor Fuels, and LubricantsSales & UseSales & Use - ExemptionsAmended12/04/2017
810-6-3-.29Grass SodSales & UseSales & Use - ExemptionsAmended05/22/1993
810-6-3-.31HerbicidesSales & UseSales & Use - ExemptionsAmended03/24/1993
810-6-3-.32Historical Preservation AuthoritiesSales & UseSales & Use - ExemptionsAmended12/25/2013
810-6-3-.33Industrial Development BoardSales & UseSales & Use - ExemptionsAmended08/04/2009
810-6-3-.34Insecticides and FungicidesSales & UseSales & Use - ExemptionsAmended10/12/1993
810-6-3-.35Interstate Shipments Subject to Sales TaxSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.35.01Interstate CommerceSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.35.02Interstate Commerce, Sales InSales & UseSales & Use - ExemptionsAmended03/10/1998
810-6-3-.36Liquefied Petroleum Gas, Liquefied Natural Gas, and Compressed Natural GasSales & UseSales & Use - ExemptionsAmended12/04/2017
810-6-3-.36.01Liquefied Petroleum Gas, Exempt From Sales TaxSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.37LivestockSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.37.03Exemption for Certain Items Furnished to Medicaid RecipientsSales & UseSales & Use - ExemptionsAmended12/04/2014
810-6-3-.38Medical Clinic BoardsSales & UseSales & Use - ExemptionsAmended08/04/2009
810-6-3-.40Municipal Housing AuthoritySales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.41Exemption For Municipal Special Health Care FacilitiesSales & UseSales & Use - ExemptionsAmended08/04/2009
810-6-3-.41.01Exemption for Certain Health Care AuthoritiesSales & UseSales & Use - ExemptionsAmended08/04/2009
810-6-3-.41.02Exemption for Improvement DistrictsSales & UseSales & Use - ExemptionsAmended06/02/2005
810-6-3-.42National Farm Loan AssociationsSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.42.02Nonresidents, Sales ToSales & UseSales & Use - ExemptionsAmended02/10/2016
810-6-3-.42.03Sales of Certain Automotive Vehicles to Nonresidents for First Use and Registration or Titling Outside AlabamaSales & UseSales & Use - ExemptionsAmended02/10/2016
810-6-3-.43Nurserymen – Sales of Plants, Seedlings, Nursery Stock and Floral ProductsSales & UseSales & Use - ExemptionsAmended07/25/1994
810-6-3-.44Parakeets, Parrots, CanariesSales & UseSales & Use - ExemptionsAmended05/22/1993
810-6-3-.45Peat MossSales & UseSales & Use - ExemptionsAmended03/24/1993
810-6-3-.46Air and Water Pollution Control ExemptionSales & UseSales & Use - ExemptionsAmended03/14/2001
810-6-3-.46.02Post Office, Sales To TheSales & UseSales & Use - ExemptionsAdopted10/13/2016
810-6-3-.47Poultry ProductsSales & UseSales & Use - ExemptionsAdopted10/13/2016
810-6-3-.47.01Prescription DrugsSales & UseSales & Use - ExemptionsAmended01/29/1990
810-6-3-.47.02Private Schools, Sales ToSales & UseSales & Use - ExemptionsAmended10/01/2014
810-6-3-.47.03Property to State, City, or County For Use By Public Schools, Sales ofSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.47.04Public Schools, Sales ToSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.47.05Public Schools – Athletic Equipment, Sales ToSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.47.06Public Schools, Public School Principals or Teachers, Etc., Sales ToSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.48Repairs to Equipment, When Not Subject to TaxSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.48.05Exemption for Certain Purchases by Film Production CompaniesSales & UseSales & Use - ExemptionsRepealed02/10/2012
810-6-3-.52State Sales, Use, and Lodgings Tax Exemption for Qualified Production CompaniesSales & UseSales & Use - ExemptionsAdopted03/01/2014
810-6-3-.65Sales Tax Holiday for “Back-to-School”Sales & UseSales & Use - ExemptionsAmended11/16/2017
810-6-3-.66Sales Tax Holiday for Severe Weather PreparednessSales & UseSales & Use - ExemptionsAdopted09/13/2012
810-6-3-.67Sheriff’s PurchasesSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.67.02Ships, Sale ofSales & UseSales & Use - ExemptionsAmended06/05/1992
810-6-3-.67.03Ships, Sales ToSales & UseSales & Use - ExemptionsAmended06/05/1992
810-6-3-.67.04Certificate of Exemption – Fuel and/or Supplies Purchased for Use or Consumption Aboard Vessels Engaged in Foreign or International Commerce or in Interstate CommerceSales & UseSales & Use - ExemptionsAmended03/27/2015
810-6-3-.68.01Load Displacement of Vessels, Barges, Ships, Other Watercraft, and Commercial Fishing Vessels – Definition and Method Of DeterminationSales & UseSales & Use - ExemptionsAdopted09/25/1992
810-6-3-.69.02Exemption for United States, State, County, City, and Other Exempt Entities from the Payment of Sales Tax, and Purchases Made Through the Use of Purchasing AgentsSales & UseSales & Use - ExemptionsAmended01/05/2010
810-6-3-.72Tung MealSales & UseSales & Use - ExemptionsAmended03/24/1993
810-6-3-.72.02United States, Sales ToSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.72.05Vitamins, Minerals, and Dietary SupplementsSales & UseSales & Use - ExemptionsAmended07/30/1998
810-6-3-.73Warranty Parts – Manufacturer’s WarrantySales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-3-.75Septic TanksSales & UseSales & Use - ExemptionsAdopted07/07/1989
810-6-3-.76Property Purchased For Export and Sales Tax Refunds on Certain Purchases of Tangible Personal Property in Alabama For Export to and Use In a Foreign CountrySales & UseSales & Use - ExemptionsAmended08/05/2015
810-6-3-.77Exemption for Certain Purchases by Contractors and Subcontractors in Conjunction with Construction Contracts with Certain Governmental Entities.Sales & UseSales & Use - ExemptionsAmended02/25/2019
810-6-5-.02State Sales and Use Tax Certificate of Exemption (Form STE-1)- Issued For Wholesalers, Manufacturers and Other Product Based ExemptionsSales & UseSales & Use - ExemptionsAmended02/10/2016
810-6-5-.02.01State Sales and Use Tax Certificate of Exemption For Entities Having a Statutory Exemption from the Payment of Sales, Use, and Lodgings TaxesSales & UseSales & Use - ExemptionsAmended02/10/2016
810-6-5-.02.02Informational Report For Entities Having a Statutory Exemption from the Payment of Sales, Use, and Lodgings TaxesSales & UseSales & Use - ExemptionsAmended11/14/2016
810-6-5-.11Nonresident Vendor’s Liability For Use Tax on Deliveries Made Outside AlabamaSales & UseSales & Use - ExemptionsAdopted10/01/1982
810-6-5-.29Oxygen and Durable Medical Equipment Dispensed to Medicare Recipients By Participating ProvidersSales & UseSales & Use - ExemptionsAmended04/23/2016
810-5-75-.09Transfer of Title For A Vehicle From A Deceased OwnerMotor VehicleTitlesAmended11/14/2020
810-5-75-.14Involuntary Transfer by Operation of LawMotor VehicleTitlesAdopted02/14/2020
810-5-75-.15Application for Replacement Alabama Certificate of TitleMotor VehicleTitlesAmended09/14/2020
810-5-75-.17Repossessed Motor Vehicle Or Manufactured HomeMotor VehicleTitlesAmended01/13/2020
810-5-75-.21Lien or Security Interest Releases and Continuous Perfection of Lien or Security InterestsMotor VehicleTitlesAmended09/14/2020
810-5-75-.24Lien(s) to be Recorded (Security Interest Created by Owner) Assignment and Transfer of Lien by LienholderMotor VehicleTitlesAmended09/14/2020
810-5-75-.27Title Procedure – First Title For Vehicles Reconstructed With Glider Kit.Motor VehicleTitlesAmended09/14/2020
810-5-75-.30Title Procedure – First Title for a Rebuilt VehicleMotor VehicleTitlesRepealed04/12/2021
810-5-75-.31Title Procedure – Transfer Of Title For Vehicle Under The Abandoned Motor Vehicle Act – Bill of Sale (Form MVT 32-13B)Motor VehicleTitlesRepealed01/18/2018
810-5-75-.31.02Abandoned Motor Vehicle Record RequestMotor VehicleTitlesRepealed09/14/2020
810-5-75-.34Title Obtained Under Surety BondMotor VehicleTitlesAmended09/14/2020
810-5-75-.39Corrections To Title DocumentsMotor VehicleTitlesAmended02/14/2020
810-5-75-.40Requirements for Names and Signatures on Title Application and Title AssignmentsMotor VehicleTitlesAmended09/14/2020
810-5-75-.42Dealer Designated Agent RecordsMotor VehicleTitlesAmended09/14/2020
810-5-75-.48Title Procedures – Defining “Junk”, “Parts Only” and “Scrap” Vehicles and Requiring NoticeMotor VehicleTitlesAmended11/27/2012
810-5-75-.49Certificate of Title Required – New Title Issued when Information on a Certificate of Title is Changed or when Correction in RequiredMotor VehicleTitlesRepealed04/13/2020
810-5-75-.50Certificate of Title Required – Continuance of Recorded LegendsMotor VehicleTitlesRepealed11/14/2020
810-5-75-.51Returned Title Request Form (Form MVT 5-27))Motor VehicleTitlesRepealed11/14/2020
810-5-75-.52Designated Agent AppointmentsMotor VehicleTitlesAmended01/13/2020
810-5-75-.53Application for Certificate of Title Leased VehiclesMotor VehicleTitlesAmended04/13/2020
810-5-75-.54Application for Certificate of Title – Corrections on an Application for Certificate of Title by the DepartmentMotor VehicleTitlesRepealed01/13/2020
810-5-75-.55Motor Vehicle Inspection Requirements for Certificates of Title and Continuation of BrandsMotor VehicleTitlesAmended11/14/2020
810-5-75-.56Issuance and Records – Abbreviations Used in Data EntryMotor VehicleTitlesRepealed11/14/2020
810-5-75-.57Application for Salvage Certificate of Title – Application for Certificate of Title for a Stolen Unrecovered VehicleMotor VehicleTitlesAmended11/14/2020
810-5-75-.58Titling of Multistage VehiclesMotor VehicleTitlesAmended09/14/2020
810-5-75-.59Powers of the Department – Application for Alabama Vehicle Identification Number and Supporting DocumentsMotor VehicleTitlesAdopted04/12/2021
810-5-75-.60Revocation and Denial of Authority to Act as Designated AgentMotor VehicleTitlesAmended11/14/2020
810-5-75-.61Remittance of Fees by Designated AgentsMotor VehicleTitlesAmended09/14/2020
810-5-75-.62Salvage – Determining Fair Retail Values for Total Loss VehiclesMotor VehicleTitlesRepealed09/14/2020
810-5-75-.64Unclaimed/Abandoned VehiclesMotor VehicleTitlesAmended11/14/2020
810-5-75-.65Appointment, Revocation, and Denial of Authority to Act as a Manufactured Home Designated Agent of the DepartmentMotor VehicleTitlesAdopted10/01/2010
810-5-75-.67Title Procedure – Manufactured Home Exemption from Titling and CancellationMotor VehicleTitlesRepealed04/13/2020
810-5-75-.68Title Procedure – Exemptions from TitlingMotor VehicleTitlesRepealed09/14/2020
810-5-1-.204Placement of Motor Vehicle License Tags on Certain Motor VehiclesMotor VehicleRegistrationAmended10/10/2014
810-5-1-.205Commitment to Purchase Distinctive License PlatesMotor VehicleRegistrationAdopted03/04/2017
810-5-1-.206Armed Forces Reserve Distinctive License PlatesMotor VehicleRegistrationRepealed04/09/2018
810-5-1-.207Motor Vehicle WreckersMotor VehicleRegistrationAdopted05/02/2012
810-5-1-.208National Guard Distinctive License PlatesMotor VehicleRegistrationRepealed03/23/2018
810-5-1-.209Helping Schools Distinctive License PlatesMotor VehicleRegistrationAmended05/14/2010
810-5-1-.211Motor Vehicle Registration Periods, Delinquency, Penalty, and Interest ChargesMotor VehicleRegistrationAdopted11/14/2020
810-5-1-.212Undercover License PlatesMotor VehicleRegistrationAmended08/11/2016
810-5-1-.215Vintage Vehicle License PlatesMotor VehicleRegistrationAmended06/13/2016
810-5-1-.216Redesign and Reissue of Stillman College Distinctive License PlatesMotor VehicleRegistrationAdopted07/10/2015
810-5-1-.217License Plate Design SpecificationsMotor VehicleRegistrationAdopted10/12/2012
810-5-1-.218Disabled Veteran Distinctive License PlatesMotor VehicleRegistrationRepealed03/23/2018
810-5-1-.225Disability Access Parking PrivilegesMotor VehicleRegistrationAmended06/10/2019
810-5-1-.226Department Requirements for Accurate Registration InformationMotor VehicleRegistrationAmended06/13/2016
810-5-1-.227The Issuance of Temporary License Tags and Registration Certificates by Designated Agents (Other than License Plate Issuing Officials)Motor VehicleRegistrationRepealed01/18/2018
810-5-1-.228Temporary Tags and RegistrationMotor VehicleRegistrationAmended01/01/2018
810-5-1-.229Replacement License Plates and DecalsMotor VehicleRegistrationAmended09/14/2020
810-5-1-.230The Sale of License Plates for Truck Tractors Limited to Travel within 15 Miles of its Domiciled Corporate LimitsMotor VehicleRegistrationAmended11/27/2012
810-5-1-.232United States Armed Forces Retired Distinctive License PlatesMotor VehicleRegistrationAmended11/26/2010
810-5-1-.233Proof of Payment of Federal Heavy Vehicle Use TaxMotor VehicleRegistrationAmended04/11/2014
810-5-1-.234Personalized License PlatesMotor VehicleRegistrationAmended02/14/2020
810-5-1-.236God Bless America Distinctive License PlatesMotor VehicleRegistrationAmended11/30/2010
810-5-1-.238Registration of Motor Vehicles Not Subject to TitlingMotor VehicleRegistrationAmended09/14/2020
810-5-1-.240Permanent Trailer License PlatesMotor VehicleRegistrationAmended09/14/2020
810-5-1-.241Collegiate and Collegiate Personalized License Plates for Two-Year Colleges and UniversitiesMotor VehicleRegistrationAmended11/20/2016
810-5-1-.244Proration of Motor Vehicle Registration FeesMotor VehicleRegistrationAmended09/14/2020
810-5-1-.245Non-Residents Operating Non-Commercial Vehicles into Alabama and Non-Residents Relocating to AlabamaMotor VehicleRegistrationAmended10/01/2010
810-5-1-.246Bill Of Sale, Invoice Or Other Sales Document – Minimum RequirementsMotor VehicleRegistrationAmended08/11/2016
810-5-1-.247Vehicle Identification Number (VIN) InspectionsMotor VehicleRegistrationAmended09/14/2020
810-5-1-.442Farm and Forest Products License PlatesMotor VehicleRegistrationAmended02/10/2016
810-5-1-.468Refunds of Motor Vehicle Registration FeesMotor VehicleRegistrationAmended02/27/2015
810-5-1-.485Motor Vehicle Record RequestsMotor VehicleRegistrationAdopted09/14/2020
810-5-1-.400Performance and Registration Information Systems Management (PRISM) Program Adopted in AlabamaMotor VehicleIRPAmended06/13/2016
810-5-1-.438International Registration PlanMotor VehicleIRPAmended08/29/2016
810-5-1-.440Department of Revenue to Issue Apportioned License PlatesMotor VehicleIRPAmended08/29/2016
810-5-1-.441Application for Apportioned RegistrationMotor VehicleIRPAmended09/14/2020
810-5-1-.451Prerequisites to Issuance of Apportioned License Plates or Cab CardsMotor VehicleIRPAmended06/04/2010
810-5-1-.454Temporary Evidence of Apportioned Registration (TEAR)Motor VehicleIRPAmended08/29/2016
810-5-1-.469Suspension, Cancellation and/or Revocation of Apportioned License Plates and Cab CardsMotor VehicleIRPAmended08/29/2016
810-5-1-.470IRP and IFTA Trip PermitsMotor VehicleIRPAmended03/12/2016
810-5-1-.471Alabama Registration Reciprocity AgreementsMotor VehicleIRPAmended08/29/2016
810-5-9-.01International Fuel Tax Agreement- View International Fuel Tax AgreementMotor VehicleIFTAAmended08/29/2016
810-5-9-.03IFTA License ApplicationMotor VehicleIFTAAmended08/29/2016
810-5-9-.09International Fuel Tax Agreement (IFTA) DecalsMotor VehicleIFTAAmended09/14/2020
810-5-9-.10International Fuel Tax Agreement Quarterly Fuel Use Tax ReturnsMotor VehicleIFTAAmended09/14/2020
810-5-9-.13Cancellation, Suspension, or Revocation of an IFTA AccountMotor VehicleIFTAAmended02/27/2015
810-5-8-.01Issuance of Certificate of Motor Vehicle Liability Bond, Certificate of Cash Bond, and Satisfaction of JudgmentsMotor VehicleMLIAmended04/13/2020
810-5-8-.02Issuance of Certificate of Cash Bond and Satisfaction of JudgementsMotor VehicleMLIRepealed04/13/2020
810-5-8-.04Registration Denial – Mandatory Liability Insurance LawMotor VehicleMLIRepealed02/14/2020
810-5-8-.05Evidence of Insurance RequirementsMotor VehicleMLIRepealed02/14/2020
810-5-8-.06Mandatory Liability Insurance Registration Suspension, Reinstatement, and Revocation ProceduresMotor VehicleMLIAmended01/14/2021
810-5-8-.07Vehicles Exempt from the Mandatory Liability Insurance LawMotor VehicleMLIAmended04/13/2020
810-5-8-.08Refunds of Mandatory Liability Insurance (MLI) Reinstatement FeesMotor VehicleMLIRepealed02/14/2020
810-5-8-.09Identification Documentation Required for Registration.Motor VehicleMLIAmended03/23/2018
810-5-8-.10Mandatory Liability Insurance (MLI) Questionnaire and Notice of SuspensionMotor VehicleMLIRepealed02/14/2020
810-5-12-.01Application for Master Dealer LicenseMotor VehicleRegulatory LicensingAmended09/14/2020
810-5-12-.02Motor Vehicle Surety BondMotor VehicleRegulatory LicensingAmended09/14/2020
810-5-12-.03Application for Off-Site Sales EventMotor VehicleRegulatory LicensingAmended09/14/2020
810-5-12-.04Revocation of LicenseMotor VehicleRegulatory LicensingAdopted11/14/2020
810-5-12-.05Evidence of Blanket Liability Insurance Coverage for Licensed Motor Vehicle DealersMotor VehicleRegulatory LicensingAmended09/14/2020
810-7-1-.20Procedures for Reporting and Remitting Solid Waste Disposal FeesBusiness & LicenseEnvironmentalAdopted02/10/2009
810-7-1-.24Electronic Filing of Hazardous Waste Fee, Solid Waste Fee, Pari-Mutuel Pool Tax and State Horse Wagering Fee ReturnsBusiness & LicenseEnvironmentalAmended02/14/2020
810-1-1-.01Department of Revenue, Creation and Organizational StructureOffice of the CommissionerGeneral ProceduresRepealed03/04/2018
810-1-1-.05Regulations for the Control of Funds Advanced to Pay Travel ExpensesOffice of the CommissionerGeneral ProceduresAdopted02/01/2010
810-1-2-.05Petition for RulemakingOffice of the CommissionerGeneral ProceduresAmended03/04/2018
810-1-5-.01Timely Mailing Treated as Timely Filing and PayingOffice of the CommissionerGeneral ProceduresAdopted02/09/2000
810-1-6-.01Electronic Filing and Payment Through Department Provided Filing and Payment SystemsOffice of the CommissionerGeneral ProceduresAdopted12/15/2019
810-1-6-.02Scope of the RulesOffice of the CommissionerGeneral ProceduresRepealed12/15/2019
810-1-6-.03DefinitionsOffice of the CommissionerGeneral ProceduresRepealed12/15/2019
810-1-6-.04Electronic Payment of Taxes to be ProvidedOffice of the CommissionerGeneral ProceduresAmended12/15/2019
810-1-6-.05Tax Types Covered and Requirements for Tax ReturnsOffice of the CommissionerGeneral ProceduresRepealed12/15/2019
810-1-6-.06Electronic Payment Requirements and Determining Timely PaymentOffice of the CommissionerGeneral ProceduresRepealed12/15/2019
810-1-6-.07Determining Timely Filing of Electronic ReturnsOffice of the CommissionerGeneral ProceduresRepealed12/15/2019
810-1-6-.12Taxes Required to be Filed ElectronicallyOffice of the CommissionerGeneral ProceduresRepealed12/15/2019
810-1-6-.13Requirements for Third-Party Bulk FilersOffice of the CommissionerGeneral ProceduresAmended12/15/2019
810-12-1-.01General Rule – 100% Penalty for Willful Failure to Collect and Pay Over Tax and Willful Attempt to Evade and Defeat TaxOffice of the CommissionerCollectionsAdopted08/18/1986
810-12-1-.02Assessment Procedures – 100% PenaltyOffice of the CommissionerCollectionsAdopted08/12/1986
810-12-1-.03Waiver and Agreement – 100% PenaltyOffice of the CommissionerCollectionsAdopted08/12/1986
810-12-1-.04Jeopardy Assessment – 100% PenaltyOffice of the CommissionerCollectionsAdopted08/12/1986
810-12-1-.05Sale of Seized PropertyOffice of the CommissionerCollectionsAdopted07/22/1991
810-12-1-.06Issuance of Writs of ExecutionOffice of the CommissionerCollectionsAdopted08/03/2000
810-13-1-.01Taxpayer Payment ProceduresOffice of the CommissionerFinancial OperationsAdopted01/09/2015
810-13-1-.02DefinitionsOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.03General RequirementsOffice of the CommissionerFinancial OperationsAdopted11/24/2006
810-13-1-.04Tax Types CoveredOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.05Selection of TaxpayersOffice of the CommissionerFinancial OperationsAdopted11/24/2006
810-13-1-.07Registration of TaxpayersOffice of the CommissionerFinancial OperationsAdopted11/24/2006
810-13-1-.08Payment AlternativesOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.09Payment Procedures – General ProvisionsOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.10Procedures for Debit Payment MethodOffice of the CommissionerFinancial OperationsAdopted11/19/2007
810-13-1-.11Procedures for ACH Credit Payment MethodOffice of the CommissionerFinancial OperationsAdopted11/19/2007
810-13-1-.12Requirement for Filing ReturnsOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.13Penalties for NoncomplianceOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.14Voluntary Use of EFT to Pay TaxesOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.15Proof of PaymentOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.16Correction of ErrorsOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.17Emergency PaymentsOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.19Change in Taxpayer InformationOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-13-1-.20Legal HolidaysOffice of the CommissionerFinancial OperationsAdopted01/10/1992
810-14-1-.01Scope of RulesOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.02Guidelines for Granting Administrative ReviewsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted01/09/2015
810-14-1-.03Cost of Transcripts and RecordingsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAmended03/15/2021
810-14-1-.04Installment Payment AgreementsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted03/15/2021
810-14-1-.05Procedure for Abatement of PenaltiesOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.06Revenue RulingsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted07/10/2015
810-14-1-.07Maintenance of RecordsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted05/07/1996
810-14-1-.07.01Model Recordkeeping and Retention Regulation in an Electronic EnvironmentOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted09/10/1998
810-14-1-.08Fees and Costs for WitnessesOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.09Entry of Preliminary Assessment; Final Assessment of Uncontested Tax; Execution of Preliminary and Final AssessmentsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.10Time Limitation for Entering Preliminary AssessmentOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.11Six-Year Time Limitation for Omission of 25 Percent or More of Taxable BaseOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted05/07/1996
810-14-1-.12Second Inspection of a Taxpayer’s Books and RecordsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.13Service of Preliminary and Final AssessmentsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.14Filing a Written Petition for ReviewOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.15Entry of Final AssessmentOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted04/11/2014
810-14-1-.16Uniform Revenue Procedures — Appeal from Final AssessmentOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted01/09/2015
810-14-1-.17Procedure for Refund of Local TaxesOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.18Petitions for Refund AllowedOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAmended02/25/2019
810-14-1-.19Time Limitations for Filing Petitions for RefundOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAmended05/07/1996
810-14-1-.20Limitation with Respect to Net Operating Loss CarrybacksOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.21Procedures if Refunds Granted; Credit of Refund; Payment of Other Taxes; Payment of InterestOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted01/09/2015
810-14-1-.22Denial or Revocation of Licenses, Account Numbers, Permits, and Certificates (Including Motor Vehicle Certificates of Title)Office of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted01/09/2015
810-14-1-.25Release of Lien Information to Third PartiesOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.26Release of Information Necessary to Comply with Sections 40-23-25, 40-23-82, and 40-12-224, Code of Alabama 1975Office of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted05/07/1996
810-14-1-.27Confidentiality of Tax Returns and Tax Return InformationOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresRepealed03/15/2021
810-14-1-.28Disclosure of Statistical InformationOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresRepealed03/15/2021
810-14-1-.29General Disclosure and Exchange of Information GuidelinesOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresRepealed03/15/2021
810-14-1-.30Penalty for Failure to Timely Pay TaxOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted05/19/2010
810-14-1-.30.01Penalty for Failure to Timely File TaxOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted07/13/2007
810-14-1-.31Penalty for Underpayment Due to NegligenceOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.32Penalty for Underpayment Due to FraudOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.33Penalty for Frivolous ReturnOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.33.01Assessment and Waiver of Civil PenaltiesOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted02/16/1999
810-14-1-.34Interest on Underpayment of TaxOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.34.01Interest on Underpayment of Tax – Large CorporationsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted02/16/1999
810-14-1-.35Interest on RefundsOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted08/24/1993
810-14-1-.36Government Contract for Examination of Taxpayer’s Records Where Compensation Contingent Upon Tax, Interest, etc., Assessed or CollectedOffice of the CommissionerTaxpayers' Bill of Rights & Uniform Revenue ProceduresAdopted02/01/1995
810-3-174-.01Repealed 5/5/00Income TaxS-Corporation TaxRepealed05/05/2000
810-3-29-.04Requirements for the Fiduciary Income Tax Declaration for Electronic FilingIncome TaxFiduciary & Estate TaxAmended05/24/2018
810-5-1-.219Design, Placement and Proper Use of Monthly and Annual DecalsMotor VehicleRegistrationAmended12/04/2017
810-5-1-.223Off-the-Road Equipment – Definitions and ExemptionsMotor VehicleRegistration02/11/2010
810-5-1-.239Registration of Vehicles Used Exclusively to Transport Raw CottonMotor VehicleRegistration01/05/2007
810-5-1-.243Registering Trucks with Gross Weights up to 12,000 PoundsMotor VehicleRegistration03/05/2007
810-5-1-.403International Registration Plan, Inc. DuesMotor VehicleIRP03/05/2007
810-5-1-.459Department of Revenue Permitted to Make Reasonable Inquiries and Demand Reasonable Proof When Registering Vehicles Under the International Registration PlanMotor VehicleIRPRepealed09/14/2020
810-5-1-.473Distribution of Monies Received form Registrants under the International Registration PlanMotor VehicleIRP07/07/2006
810-5-1-.476.01Enforcement as to Alabama Apportioned Vehicles, License Plates, and Cab CardsMotor VehicleIRP07/07/2006
810-5-1-.479Residency Requirements for RegistrationMotor VehicleIRPAdopted09/14/2020
810-5-1-.484Expiration, Designation, and Renewal of the Registration of Motor VehiclesMotor VehicleRegistrationAmended09/14/2020
810-5-75-.03Issuance of a Certificate of Title for an Imported VehicleMotor VehicleTitlesAmended04/13/2020
810-5-75-.28Application for Certificate of Title to a Rebuilt VehicleMotor VehicleTitlesAmended04/12/2021
810-5-75-.29Title Procedure – First Title For Vehicle Obtained From The United States Government.Motor VehicleTitlesAmended02/14/2020
810-5-75-.36Responsibilities of Designated AgentsMotor VehicleTitlesAmended04/12/2021
810-5-75-.38Dealer Reassignment SupplementMotor VehicleTitlesAmended09/14/2020
810-5-75-.46Assignment of Certificate of TitleMotor VehicleTitlesRepealed11/14/2020
810-5-75-.47Title Procedure – Identification of Motor Vehicles Returned to the Manufacturer because of Non-Conformity to WarrantyMotor VehicleTitlesAdopted04/12/2021
810-5-75-.66Cancellation of Manufactured Home Certificate of Origin or Certificate of TitleMotor VehicleTitlesAmended09/14/2020
810-5-8-.03Use Of Motor Numbers On Insurance Cards And Other Proof Of Liability Insurance In Lieu Of Vehicle Identification NumbersMotor VehicleMLIRepealed02/14/2020
810-3-61-.01Definition of Terms and Phrases Used in Connection with the Scholarship ProgramIncome TaxGeneralAmended01/04/2016
810-3-61-.02Credits for Contributions to Scholarship Granting Organizations (SGOs)Income TaxGeneralAmended01/04/2016
810-3-61-.03Application of Scholarship Granting Organizations (SGOs) for Participating in the Scholarship ProgramIncome TaxGeneralAmended01/04/2016
810-3-61-.04Receipt, Maintenance, and Disbursement of Scholarship Funds by Scholarship Granting Organizations (SGOs)Income TaxGeneralAmended01/04/2016
810-3-61-.05Annual Report of Scholarship Granting Organizations (SGOs)Income TaxGeneralAmended01/04/2016
810-3-61-.06Notice of Nonpublic School to the Department of its Intention to Participate in the Scholarship ProgramIncome TaxGeneralAmended01/04/2016
810-3-61-.07Continuing Eligibility of Scholarship Granting Organization (SGO) to Participate in the Tax Credit Scholarship ProgramIncome TaxGeneralAmended01/04/2016
810-3-61-.08Percentage of Low-Income Eligible Students in a CountyIncome TaxGeneralRepealed01/04/2016
810-5-1-.201Partial or Full Exemption from Privilege or License Tax and Registration FeeMotor VehicleRegistrationAmended05/24/2018
810-7-1-.31Procedures for Disposition of Confiscated Tobacco ProductsBusiness & LicenseState Tobacco ProductsAdopted09/28/2017
810-3-136-.01Historic Rehabilitation Tax Credit of 2013- General Guidelines.Income TaxGeneralAmended02/19/2018
810-3-136-.02Historic Rehabilitation Tax Credit of 2013-Availability, Claiming and Transferability.Income TaxGeneralAmended02/19/2018
810-17-1-.01Economic Tax Incentive ReportingOffice of the CommissionerGeneralAdopted10/04/2017
810-3-35-.01Deductions Allowed CorporationsIncome TaxCorporate TaxRepealed04/30/1998
810-5-12-.06Buyer’s Identification Cards for Automotive Dismantlers and Parts RecyclersMotor VehicleRegulatory LicensingAdopted12/04/2017
810-3-39-.06Mechanics of Consolidated Filing.Income TaxCorporate TaxRepealed01/01/2018
810-4-1-.27Procedures for Electronically Filing a Business Personal Property Return using OPPALProperty TaxPersonal Property TaxAdopted01/13/2018
810-6-3-.07.06United Appeal Funds and Supported CharitiesSales & UseSales & Use - Exemptions01/18/2018
810-3-26-.03Reporting Requirements of Payment Settlement Entities (PSE)Income TaxWithholding TaxAdopted02/19/2018
810-3-137-.01Historic Rehabilitation Tax Credit of 2017- General Guidelines.Income TaxGeneralAdopted02/19/2018
810-3-137-.03Historic Rehabilitation Tax Credit of 2017- Improperly Obtained Historic Rehabilitation Tax CreditsIncome TaxGeneralAmended03/11/2019
810-3-28-.09Requirements for the Alabama Electronic Partnership/LLC Return of IncomeIncome TaxGeneral ProceduresAdopted04/08/2018
810-4-1-.26Valuation and Assessment of Business Personal Property Using Form ADV- 40S (Short Form)Property TaxPersonal Property TaxAdopted10/01/2014
810-8-4-.01Verification of Fuel Identification Marker ApplicationBusiness & LicenseBusiness & License TaxRepealed10/15/2018
810-3-60-.01Eligibility For Parent Tax Credit For Students Enrolled In Or Assigned To Attend A Failing SchoolIncome TaxGeneralAmended09/27/2013
810-3-60-.02Eligibility For Parent Tax Credit For Students Attending A Nonpublic SchoolIncome TaxGeneralAmended04/25/2014
810-3-60-.03Eligibility For Parent Tax Credit For Students Transferring To A Failing Public SchoolIncome TaxGeneralAmended04/25/2014
810-3-60-.04Calculation Of Annual Average Cost Of Attendance For A Public K-12 StudentIncome TaxGeneralAdopted12/25/2013
810-3-2.1-.01Exempt Income for Foreign Missionary Service.Income TaxIndividual Income TaxAmended10/23/1996
810-2-8-.17Requirements for the Alabama Electronic Business Privilege Tax Return.Income TaxBusiness Privilege TaxAdopted06/11/2018
810-6-5-.37Procedures for Beer and Wine Distributors Reporting Sales of Beer and Wine for Resale in this State.Sales & UseSales & Use TaxAdopted05/24/2018
810-3-137-.02Historic Rehabilitation Tax Credit of 2017- Availability, Claiming and Transferability of the Historic Rehabilitation Tax Credit.Income TaxGeneralAmended01/14/2021
810-8-1-.72Maintenance of Records for Compressed Natural Gas (CNG) or Liquefied Natural Gas (LNG) by Public Sellers or Fleet ProducersBusiness & LicenseBusiness & License TaxAdopted10/01/2018
810-8-1-.71Electronic Filing of Compressed Natural Gas (CNG) Personal Producer Annual Application Fee ReportsBusiness & LicenseBusiness & License TaxRepealed11/14/2019
810-8-1-.70Electronic Filing of Compressed Natural Gas (CNG)/Liquefied Natural Gas (LNG) Alternative Fuel Monthly Tax ReturnsBusiness & LicenseBusiness & License TaxRepealed11/14/2019
810-14-1-.24Proper Time to File a Tax LienOffice of the CommissionerGeneralAdopted09/24/2018
 810-3-61-.09Estimated Tax Penalty to Individuals and Corporations Entitled to Claim Certain Credits against the Amount of Income Tax DueIncome TaxCorporate TaxAdopted10/15/2018
 810-8-5-.06Clarification of the Application of the Forest Products Severance Tax and the Forest Products Manufacturers Tax on Certain Forest Products.Business & LicenseForest Products Severance TaxAdopted10/15/2018
810-4-6-.01Clarification of Procedures for Tax Lien Auction and Tax Lien SaleProperty TaxLand SalesAdopted11/08/2018
810-6-2-.90.04Requirements for Certain Marketplace Facilitators and Marketplace SellersSales & UseSales & Use TaxAdopted11/23/2018
810-4-3-.08Taxability of Property – Chapter 9GProperty TaxProperty Tax AbatementsAdopted12/31/2018
810-4-3-.09Property Qualifying for Abatement – Chapter 9GProperty TaxProperty Tax AbatementsAdopted12/31/2018
810-4-3-.10Authorization for Abatement – Chapter 9GProperty TaxProperty Tax AbatementsAdopted12/31/2018
810-4-3-.11Procedures for Granting of Abatement – Chapter 9GProperty TaxProperty Tax AbatementsAdopted12/31/2018
810-4-3-.12Enforcement – Chapter 9GProperty TaxProperty Tax AbatementsAdopted12/31/2018
810-12-1-.07Sale of Real Property Acquired through a Sheriff’s Sale by means of Public Auction or Public Sale Under Sealed BidsProperty TaxLand SalesAdopted02/25/2019
810-3-29-.09Requirements for the Alabama Electronic Fiduciary Income Tax ReturnIncome TaxFiduciary & Estate TaxAdopted05/24/2018
810-6-5-.01Closure, Denial, Revocation, or Suspension of AccountsSales & UseSales & Use - GeneralAdopted12/15/2019
810-4-6-.02Reduction of Interest Rate on Redemptions of Tax Delinquent Property and Verification of Allowable Costs/ExpensesProperty TaxLand SalesAdopted01/13/2020
810-5-75-.52.01Title Service ProviderMotor VehicleTitlesAdopted01/13/2020
810-6-5-.01.01Renewal of an Annual LicenseSales & UseSales & Use - GeneralAdopted02/14/2020
810-6-4-.21.02Local Government Rate Notification Requirements for Sales, Use, Rental, and Lodgings TaxSales & UseLocal Sales, Use, Rental & Lodgings TaxesAdopted04/13/2020
810-7-1-.19Local Government Rate Notification Requirements for Tobacco TaxBusiness & LicenseState Tobacco ProductsAdopted04/13/2020
810-8-1-.03Local Government Rate Notification Requirements for Gasoline and Diesel Fuel Excise TaxBusiness & LicenseMotor Fuel Excise Taxes (Gasoline, Diesel, Aviation)Adopted04/13/2020
810-5-12-.07Application for Motor Vehicle Wholesale Auction LicenseMotor VehicleRegulatory LicensingAdopted09/14/2020
810-5-75-.63Transactions Requiring a Secure Power of AttorneyMotor VehicleTitlesAdopted11/14/2020
810-5-75-.54Application for Certificate of Title for a Stolen Unrecovered VehicleMotor VehicleTitlesAdopted01/14/2021
810-3-43-.01Availability, Claiming, And Transferability Of The Rail CreditIncome TaxGeneralAdopted04/12/2021
810-5-1-.443Business Operating License for Motor Bus Passenger Carrier VehiclesMotor VehicleRegulatory LicensingAdopted04/12/2021
810-6-1-.09Reporting and Notice Requirements for Facilitators of the Lease or Rental of Automotive VehiclesSales & UseRental or Leasing TaxAdopted04/12/2021