| 810-6-1-.56 | Dual Business | Sales & Use | Sales & Use - General | Amended | 12/28/1998 |
| 810-6-1-.69 | Containers, Components of Containers, Labels, Pallets, and Shipping Supplies | Sales & Use | Sales & Use - General | Amended | 03/05/2015 |
| 810-6-1-.147 | Returned Merchandise | Sales & Use | Sales & Use - General | Amended | 10/01/1982 |
| 810-6-1-.150 | Sale | Sales & Use | Sales & Use - General | Adopted | 10/01/1982 |
| 810-6-1-.184 | Seller Sells Tax Free at the Seller’s Risk | Sales & Use | Sales & Use - General | Amended | 06/09/1999 |
| 810-6-1-.196 | Withdrawals from Inventory | Sales & Use | Sales & Use - General | Amended | 09/28/2007 |
| 810-6-2-.90.01 | Seller’s Responsibility to Collect and Pay State Sales Tax and Seller’s Use Tax | Sales & Use | Sales & Use - General | Adopted | 08/24/2012 |
| 810-6-3-.51 | Municipal Sales and Use Taxes and Gross Receipts Taxes | Sales & Use | Sales & Use - General | Repealed | 01/01/2014 |
| 810-6-4-.03 | Discounts Allowed on Payments of Sales Tax Made Before Delinquency | Sales & Use | Sales & Use - General | Amended | 10/04/2001 |
| 810-6-4-.04 | Extension of Time For Filing Return | Sales & Use | Sales & Use - General | Amended | 03/24/1993 |
| 810-6-4-.06 | Failure of Seller to Collect Tax | Sales & Use | Sales & Use - General | Adopted | 10/01/1982 |
| 810-6-4-.10 | Keeping Records of Sales For Resale (Formerly Regulation L) | Sales & Use | Sales & Use - General | Adopted | 10/01/1982 |
| 810-6-4-.15 | Permit to Pay Sales and Use Taxes on Motor Fuels Direct to the Department of Revenue | Sales & Use | Sales & Use - General | Amended | 10/20/1982 |
| 810-6-4-.19 | State Sales Tax Returns Required From All Retail Vendors and Annual Schedule of Locations Required From All Retail Vendors With Multiple Locations | Sales & Use | Sales & Use - General | Amended | 10/20/1982 |
| 810-6-4-.20 | Seller Must Pay and Collect Tax Due | Sales & Use | Sales & Use - General | Amended | 06/10/2005 |
| 810-6-5-.04 | Credit For Taxes In Other States | Sales & Use | Sales & Use - General | Amended | 03/10/1998 |
| 810-6-5-.04.01 | Reciprocity for Municipal and County Sales, Gross Receipts, Use, and Rental Taxes | Sales & Use | Sales & Use - General | Amended | 10/20/1998 |
| 810-6-5-.04.02 | Seller’s Responsibility to Collect County and Municipal Sales and Use Taxes | Sales & Use | Sales & Use - General | Adopted | 11/29/2013 |
| 810-6-5-.19 | Seller to Give Receipt For Tax Collected | Sales & Use | Sales & Use - General | Adopted | 10/01/1982 |
| 810-6-5-.30 | Filing and Paying State Sales and Use Taxes and State-Administered County and Municipal Sales and Use Taxes on a Quarterly or Annual Basis | Sales & Use | Sales & Use - General | Adopted | 10/20/1998 |
| 810-6-5-.30.01 | Filing and Paying State Rental and State-Administered County and Municipal Rental Taxes on a Quarterly or Annual Basis | Sales & Use | Sales & Use - General | Adopted | 10/20/1998 |
| 810-6-5-.31 | City and County Sales, Use, Rental, and Lodgings Tax Return | Sales & Use | Sales & Use - General | Amended | 11/04/2009 |
| 810-27-1-7.01 | Multistate Taxpayers: Recordkeeping a Sales, Use, or Rental Tax Transaction | Sales & Use | Sales & Use Tax | Adopted | 03/24/1995 |
| 810-6-1-.01 | Accountants | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.02 | Advertising Agencies | Sales & Use | Sales & Use Tax | Amended | 10/01/1982 |
| 810-6-1-.03 | Air Bag Materials | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.04 | Radio and Television Antennas and Television Satellite Dishes | Sales & Use | Sales & Use Tax | Amended | 10/03/1987 |
| 810-6-1-.05 | Auctioneer | Sales & Use | Sales & Use Tax | Amended | 10/01/1982 |
| 810-6-1-.06 | Automobile Painting | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.07 | Automobile Parts Installed for Customer | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.08 | Automobile Repair Shops | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.08.01 | Automotive Supply Jobbers, Sales by | Sales & Use | Sales & Use Tax | Adopted | 03/10/1998 |
| 810-6-1-.09 | Automobile Repair Shops and Garages | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.10 | Automobile Seat Covers, Top Linings, Vinyl Tops | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.12 | Automotive Vehicles | Sales & Use | Sales & Use Tax | Amended | 12/06/1990 |
| 810-6-1-.12.01 | Courtesy Deliveries of Automotive Vehicles by Alabama Dealers for Out-of State Dealers | Sales & Use | Sales & Use Tax | Amended | 11/05/1996 |
| 810-6-1-.13 | Awnings | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.14 | Awnings, Metal | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.22 | Barter, Exchange, Trade-In | Sales & Use | Sales & Use Tax | Amended | 07/09/1998 |
| 810-6-1-.23 | Beer Tax | Sales & Use | Sales & Use Tax | Amended | 05/22/1993 |
| 810-6-1-.24 | Bingo | Sales & Use | Sales & Use Tax | Amended | 12/06/1990 |
| 810-6-1-.27 | Building Materials | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.28 | Building Materials Defined | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.29 | Building Materials Manufactured by Contractors | Sales & Use | Sales & Use Tax | Amended | 07/07/1989 |
| 810-6-1-.30 | Carpeting and Other Floor Coverings | Sales & Use | Sales & Use Tax | Amended | 03/27/2001 |
| 810-6-1-.31 | Carrying Charges, Finance Charges | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.32 | Casings Sold to Meat Processors | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.33 | Casual Sales | Sales & Use | Sales & Use Tax | Amended | 10/04/1994 |
| 810-6-1-.33.01 | Application of Casual Sales Tax and Use Tax To Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, and Manufactured Homes Purchased from the U.S. Government, the State of Alabama, or Counties or Incorporated Municipalities of the State of Alabama | Sales & Use | Sales & Use Tax | Amended | 10/04/1994 |
| 810-6-1-.33.02 | State Casual Sales and Use Tax Returns | Sales & Use | Sales & Use Tax | Adopted | 04/01/1996 |
| 810-6-1-.34 | Caterers | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.35 | Chemicals Used In Treating Crude Oil | Sales & Use | Sales & Use Tax | Amended | 12/10/1997 |
| 810-6-1-.37 | Computer Hardware and Software | Sales & Use | Sales & Use Tax | Amended | 08/21/1997 |
| 810-6-1-.38 | Consigned Property | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.45 | Contractors Furnishing and Erecting Building Materials Under Contract with the United States | Sales & Use | Sales & Use Tax | Amended | 12/25/2013 |
| 810-6-1-.46 | Contractor’s Liability | Sales & Use | Sales & Use Tax | Amended | 02/10/2016 |
| 810-6-1-.46.01 | Bleacher Systems, Lockers, Backstops, and Other Fixtures Installed in Gymnasiums | Sales & Use | Sales & Use Tax | Amended | 12/25/2013 |
| 810-6-1-.47 | Coupons, Receipts from Redemption | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.50 | Dentists, Dental Laboratories, and Dental Supply Houses | Sales & Use | Sales & Use Tax | Amended | 09/26/2006 |
| 810-6-1-.51 | Deposit on Bottles | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.52 | Direct Mail Advertising, Printer’s Liability | Sales & Use | Sales & Use Tax | Amended | 12/04/2014 |
| 810-6-1-.53 | Cash Discounts | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.54 | Discounts Based on Volume Sales | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.55 | Doctors, Medical | Sales & Use | Sales & Use Tax | Amended | 01/29/1990 |
| 810-6-1-.58 | Electrical Supplies and Equipment Sold to Contractors and Manufacturers | Sales & Use | Sales & Use Tax | Amended | 03/10/1998 |
| 810-6-1-.59 | Welding Rods and Fluxes | Sales & Use | Sales & Use Tax | Amended | 12/10/1997 |
| 810-6-1-.60 | Opticians, Optometrists, and Ophthalmologists | Sales & Use | Sales & Use Tax | Amended | 12/04/2014 |
| 810-6-1-.61 | Engravers, Sales of Materials are at Wholesale, Tax Free When Such Materials Become a Component of the Engraving | Sales & Use | Sales & Use Tax | Amended | 05/24/2018 |
| 810-6-1-.62 | Engravers, Sales of Materials are at Wholesale, Tax Free When Such Materials Become a Component of the Engraving | Sales & Use | Sales & Use Tax | Repealed | 05/24/2018 |
| 810-6-1-.63 | Federal Admission Taxes | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.64 | Federal Excise Taxes, Manufacturers | Sales & Use | Sales & Use Tax | Amended | 05/22/1993 |
| 810-6-1-.65 | Federal Excise Taxes, Retailers | Sales & Use | Sales & Use Tax | Amended | 05/22/1993 |
| 810-6-1-.66 | Fencing | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.67 | Florists, Telegraphic Orders | Sales & Use | Sales & Use Tax | Amended | 07/09/1998 |
| 810-6-1-.72 | Gases: Acetylene, Oxygen, Hydrogen | Sales & Use | Sales & Use Tax | Amended | 07/09/1998 |
| 810-6-1-.73 | Gases: Propane and Butane | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.75 | Gratuities and Tips | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
| 810-6-1-.76 | Hospitals, Infirmaries, Sanitariums, and Like Institutions – Private | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
| 810-6-1-.77.01 | Ice, Sales of | Sales & Use | Sales & Use Tax | Amended | 03/10/1998 |
| 810-6-1-.79.03 | Industrial Uniforms, Sales or Replacement of | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.80 | Ingredient or Component of Product Manufactured or Compounded for Sale | Sales & Use | Sales & Use Tax | Amended | 12/10/1997 |
| 810-6-1-.80.01 | Oils Used in Aluminum Rolling Process | Sales & Use | Sales & Use Tax | Amended | 12/10/1997 |
| 810-6-1-.80.02 | Materials Purchased by Manufacturers and Compounders for Use as Rust Preventatives or Protective Coatings | Sales & Use | Sales & Use Tax | Adopted | 01/27/1998 |
| 810-6-1-.81 | Installation Charges | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.81.01 | Interior Decorators and Interior Designers | Sales & Use | Sales & Use Tax | Amended | 06/10/2005 |
| 810-6-1-.84 | Labor or Service Charges | Sales & Use | Sales & Use Tax | Amended | 12/28/1998 |
| 810-6-1-.85 | Laundries, Dry-Cleaning Establishments | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.88 | Lawyers | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.89.02 | Licensed Dealers, Sales to | Sales & Use | Sales & Use Tax | Amended | 01/27/1998 |
| 810-6-1-.90 | Machine Shops | Sales & Use | Sales & Use Tax | Amended | 07/30/1998 |
| 810-6-1-.91 | Made-to-Order and Custom Sales | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.93 | Materials From Which Patterns are Manufactured | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.94 | Materials Used in Plating | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.95 | Materials Used in Repairing | Sales & Use | Sales & Use Tax | Amended | 10/08/1985 |
| 810-6-1-.97 | Materials Used on Road and Bridge Projects | Sales & Use | Sales & Use Tax | Amended | 12/25/2013 |
| 810-6-1-.98 | Mattress Renovation | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.99 | Meals Served by Boarding Houses | Sales & Use | Sales & Use Tax | Amended | 01/10/1985 |
| 810-6-1-.100 | Meals, Snacks, Drinks, and Beverages Served in Alabama by Railroads, Airlines, and other Transportation Companies | Sales & Use | Sales & Use Tax | Amended | 07/30/1998 |
| 810-6-1-.101 | Meals Served to School Children in the School Buildings | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.102 | Meals Sold to the Public | Sales & Use | Sales & Use Tax | Amended | 07/30/1998 |
| 810-6-1-.104 | Microfilming of Records | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.105 | Modular Buildings | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
| 810-6-1-.106 | Monuments, Memorial Stones, Grave Markers, and other Decorative or Commemorative Objects | Sales & Use | Sales & Use Tax | Amended | 07/09/1998 |
| 810-6-1-.107 | Movie Theaters | Sales & Use | Sales & Use Tax | Amended | 07/30/1998 |
| 810-6-1-.107.02 | Motor Freight Lines, Sales to | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.109 | Name Plates | Sales & Use | Sales & Use Tax | Amended | 10/01/2014 |
| 810-6-1-.110 | Newspapers | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.110.01 | Newspapers, Sales of | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.111 | Occasional Sale | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.112 | Signs | Sales & Use | Sales & Use Tax | Amended | 10/01/2014 |
| 810-6-1-.113 | Outside Signs, Furnished | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.114 | Painters | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.116 | Parts and Materials Used to Repair or Recondition Dealers’ Automobiles | Sales & Use | Sales & Use Tax | Amended | 10/08/1985 |
| 810-6-1-.117 | Pawnbrokers | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.118 | Peddlers, Truckers | Sales & Use | Sales & Use Tax | Amended | 09/25/1992 |
| 810-6-1-.119 | Professional Photography Sales and Services, including Blueprints. | Sales & Use | Sales & Use Tax | Amended | 09/29/2017 |
| 810-6-1-.123 | Pig and Scrap Iron | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.124 | Pipe Fittings | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.125 | Places of Amusement or Entertainment | Sales & Use | Sales & Use Tax | Amended | 02/15/2008 |
| 810-6-1-.125.01 | Amusement Tax Due on Fees Collected by Golf Courses Open to the Public | Sales & Use | Sales & Use Tax | Adopted | 10/12/1993 |
| 810-6-1-.126 | Pole Line Construction | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.129 | Premiums and Gifts | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.130 | Printers | Sales & Use | Sales & Use Tax | Amended | 03/28/2016 |
| 810-6-1-.131 | Withdrawals of Products Manufactured, Compounded, or Processed for Sale | Sales & Use | Sales & Use Tax | Amended | 12/23/1999 |
| 810-6-1-.132 | Proofs, Wholesale, Tax Free | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.133 | Pump Installed for a County or Municipality by a Contractor | Sales & Use | Sales & Use Tax | Amended | 12/25/2013 |
| 810-6-1-.134 | Pumps | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.137 | Raw Materials and Supplies Purchased by Manufacturers and Compounders | Sales & Use | Sales & Use Tax | Amended | 12/10/1997 |
| 810-6-1-.138 | Rebuilding of Tracks, Idlers, and Rollers | Sales & Use | Sales & Use Tax | Amended | 07/09/1998 |
| 810-6-1-.140 | Recordings Purchased for Use With Musical Devices | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.141 | Repairs, Outside or Sublet | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.142 | Repairs to Equipment | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.143 | Repairs to Real Property | Sales & Use | Sales & Use Tax | Amended | 12/28/1998 |
| 810-6-1-.144 | Repairs to Tires and Tubes | Sales & Use | Sales & Use Tax | Amended | 04/03/1987 |
| 810-6-1-.144.03 | Resale, Sales for | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.145 | Meals Furnished to Employees by Restaurants | Sales & Use | Sales & Use Tax | Amended | 03/10/1998 |
| 810-6-1-.150.05 | Sand, Gravel, and Other Building Materials, Sales of | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.166 | Shoe Repairs | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.167 | Structural Steel | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.168 | Table Wine Tax | Sales & Use | Sales & Use Tax | Amended | 05/22/1993 |
| 810-6-1-.170 | Theatrical Productions, Symphonies, Etc. | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.172 | Taxability of Cross Ties and Timbers | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
| 810-6-1-.173 | Tin Shops | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.174 | Tobacco Tax | Sales & Use | Sales & Use Tax | Amended | 05/22/1993 |
| 810-6-1-.175 | Top Soil, Fill Dirt, Sand and Gravel | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.176 | Trade Stamps and Trade Coupons | Sales & Use | Sales & Use Tax | Amended | 07/30/1998 |
| 810-6-1-.177 | Trading Stamps | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.178 | Transportation Charges | Sales & Use | Sales & Use Tax | Amended | 04/03/1987 |
| 810-6-1-.179 | Transportation Costs, Sellers | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.180 | Truck Trailers and Semitrailers | Sales & Use | Sales & Use Tax | Amended | 01/24/1989 |
| 810-6-1-.181 | Undertakers and Morticians | Sales & Use | Sales & Use Tax | Amended | 06/05/1992 |
| 810-6-1-.182 | Upholstery Shops | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.183 | Used and Secondhand Property | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.183.02 | Sales of Tangible Personal Property Through Vending Machines | Sales & Use | Sales & Use Tax | Adopted | 12/23/1999 |
| 810-6-1-.185 | Venetian Blinds | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.186 | Veterinarians | Sales & Use | Sales & Use Tax | Amended | 01/19/1998 |
| 810-6-1-.186.03 | Warehousemen, Sales Made By | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.186.04 | Warehousemen, Sales To | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.186.05 | Warranty, Extended or Service Contract | Sales & Use | Sales & Use Tax | Amended | 10/04/1994 |
| 810-6-1-.187 | Warranty Contracts – Replacements of Articles | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.188 | Watch and Jewelry Repair Shops | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.189 | Wheel Weights | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.190 | Whiskey Tax | Sales & Use | Sales & Use Tax | Amended | 06/10/2019 |
| 810-6-1-.194 | Wrapping Paper | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-1-.195 | X-ray Machines, Heart Catheterization Machines, Computerized Tomography Machines and Consumable Supplies Used Therein | Sales & Use | Sales & Use Tax | Adopted | 07/07/1989 |
| 810-6-2-.01 | Abrasives – Shot, Grit, Etc. | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.02 | Accessories on New Automobiles, Applicable Tax Levy | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.02.05 | Agricultural Publications | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.03 | Annealing Pots | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.04 | Automotive Demonstrator, Levy of Tax | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
| 810-6-2-.06 | Baking Pans | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.07 | Barbers and Beauticians | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.08 | Belting | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.09 | Boiler Tubes | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.09.02 | Sales of Textbooks, Other Books, and School Supplies by Schools | Sales & Use | Sales & Use Tax | Amended | 06/09/1999 |
| 810-6-2-.10 | Coal Loading Machines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.11 | Coal Cutting Machines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.12 | Coke, Petroleum | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.12.05 | Community Action Agencies | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.12.06 | Compressors, Tar Buckets, Portable Signs | Sales & Use | Sales & Use Tax | Adopted | 01/10/1985 |
| 810-6-2-.13 | Compositions | Sales & Use | Sales & Use Tax | Amended | 12/10/1997 |
| 810-6-2-.14 | Cotton Gins | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.15 | Crossties Used In Mining | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.15.03 | Double Wide Mobile Homes | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.15.05 | Dry Docks | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.16 | Dust Collecting Equipment | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.17 | Electric Motors | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.18 | Electric Mine Locomotives | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.19 | Electric Motors, When Furnishing Power for Machines used in Manufacturing, Compounding, Processing, Mining or Quarrying and Plant Maintenance | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.22 | Engravers and the Machine Rate | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.22.05 | Federal Tax on Hazardous Chemicals | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.25 | Refractories, Rates Applicable to | Sales & Use | Sales & Use Tax | Amended | 07/09/1998 |
| 810-6-2-.27 | Gold, Coin and Bullion | Sales & Use | Sales & Use Tax | Amended | 12/31/2018 |
| 810-6-2-.28 | Gravel Screens | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.29 | Hand Tools Not Exempted as Machines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.30 | Hose – Water, Steam, or Air | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.31 | Hospitals, Infirmaries, Sanitariums, and Like Institutions – State, City, and County | Sales & Use | Sales & Use Tax | Amended | 01/29/1990 |
| 810-6-2-.32 | House Trailers and Mobile Homes | Sales & Use | Sales & Use Tax | Amended | 12/28/1998 |
| 810-6-2-.32.05 | Hydraulic Oils | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.33 | Ice Plants | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.34 | Improvised Attachments for Machines Used in Manufacturing | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.36 | Kerosene Used in Making Molds | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.36.02 | Lawnmowers | Sales & Use | Sales & Use Tax | Amended | 01/24/1989 |
| 810-6-2-.36.05 | Lay-Away Sales | Sales & Use | Sales & Use Tax | Amended | 01/10/1985 |
| 810-6-2-.37 | Lumber and Timbers Used in Mine Tipple | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.38 | Lumber and Timbers Used in Mining | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.39 | Machine Shop Equipment | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.41 | Machines Furnished and Installed by Building Contractors | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.41.01 | Sales of Electrical Generators | Sales & Use | Sales & Use Tax | Adopted | 07/09/1998 |
| 810-6-2-.42 | Machines or Machinery Not Used in Manufacturing | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.43 | Self-Propelled Draglines Used in Mining | Sales & Use | Sales & Use Tax | Amended | 07/30/1998 |
| 810-6-2-.46 | Manufacturer’s Use of Patterns | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.46.01 | Marine Dealers, Sales By | Sales & Use | Sales & Use Tax | Amended | 07/09/1998 |
| 810-6-2-.47 | Material Handling Equipment | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.48 | Materials From Which Patterns are Manufactured, Tax Rates Applicable | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.49 | Mats Purchased for Use in Newspaper Advertising | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.50 | Meals Furnished Along With Rooms By Schools and Colleges | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.51 | Meals Sold By Schools | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.51.07 | Metal Cleaning Chemicals | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.52 | Molding Machines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.52.03 | Music Machines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.52.05 | National and State Banks | Sales & Use | Sales & Use Tax | Amended | 06/09/1999 |
| 810-6-2-.53 | Negatives | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.54 | Packaging Equipment | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.56 | Pan Glaze | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.56.01 | Used Equipment | Sales & Use | Sales & Use Tax | Amended | 11/03/1998 |
| 810-6-2-.57 | Parts and Attachments for Machines Used in Manufacturing | Sales & Use | Sales & Use Tax | Amended | 11/03/1998 |
| 810-6-2-.58 | Patterns Purchased for Use | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.59 | Patterns Used by Operators of Foundries | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.62 | Pipe Threading Machines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.63 | Piping | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.64 | Piping in Manufacturing Plant | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.65 | Plates, Printers | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.66 | Platform Trucks | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.66.05 | Portable Power Saws | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.67 | Power Cables | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.68 | Power Lines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.69 | Printers, Applicable Tax Rate | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.71 | Proofs | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.72 | Pumps, Mines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.73 | Rail Bonds Used in Mining | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.74 | Railroad Companies – Machines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.74.05 | Railroad Rails | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.75 | Rails Used in Mining | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.78 | Repairs, Machine | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.79 | Repairs of Electric Motors and Electric Generators | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.79.03 | Repossessed Used Vehicles, Sales of | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.79.04 | Restaurants, Equipment and Supplies | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.87 | Sand Handling and Sand Conditioning Equipment | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.88 | Sawdust Removal Equipment | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.88.02 | School Buses | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.88.03 | Schools and Colleges Owned by the State, Counties or Cities, Sales Made By | Sales & Use | Sales & Use Tax | Amended | 12/13/2006 |
| 810-6-2-.88.04 | Exemption for Certain Sales By Elementary and Secondary Schools, School Sponsored Clubs and Organizations, and School Affiliated Groups | Sales & Use | Sales & Use Tax | Adopted | 11/05/1996 |
| 810-6-2-.89 | Scrap Metal Shredder | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.90.03 | Requirements for Certain Out-of-State Sellers Making Significant Sales into Alabama | Sales & Use | Sales & Use Tax | Adopted | 11/23/2018 |
| 810-6-2-.91 | Soda Fountains and Ice Cream Cabinets | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.92 | Soft Drink Bottlers | Sales & Use | Sales & Use Tax | Amended | 01/27/1998 |
| 810-6-2-.93 | Steel Plate | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.94 | Storage Tanks | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.95 | Supplies and Materials | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.96 | Switchboards | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.97 | Tanks Used In Manufacturing | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.98 | Equipment Used by Television, Cable TV, and Radio Stations | Sales & Use | Sales & Use Tax | Amended | 07/30/1998 |
| 810-6-2-.99 | Tool Steel | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.100 | Track Accessories Used In Mining | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.102 | Trolley, Materials, Mine | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.103 | Truck Bodies, Rates of Tax | Sales & Use | Sales & Use Tax | Amended | 01/24/1989 |
| 810-6-2-.104 | Used Automotive Vehicles | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.104.02 | Used Vehicles Acquired in Trades, Sales of | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.105 | Wire Rope | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.106 | Wire Rope Used on Machines | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.107 | Wholesale Sales | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-2-.108 | Paper Manufacturers, Tax Rates Applicable to | Sales & Use | Sales & Use Tax | Adopted | 11/03/1998 |
| 810-6-3-.01.01 | Agriculture, Definition of | Sales & Use | Sales & Use Tax | Amended | 02/25/2019 |
| 810-6-3-.01.02 | Livestock, Definition of | Sales & Use | Sales & Use Tax | Adopted | 07/20/1994 |
| 810-6-3-.18 | Federal Savings and Loan Associations | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-3-.37.01 | Meals Furnished Along With Rooms By Schools and Colleges | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-3-.39.02 | Motor Freight Lines, Sales To | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-3-.78 | Sales of Aircraft Manufactured, Sold and Delivered in Alabama | Sales & Use | Sales & Use Tax | Adopted | 08/21/2015 |
| 810-6-4-.01 | Accounts Charged Off (Bad Debts) and Repossessions | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
| 810-6-4-.02.05 | Consigned Property | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-4-.07 | Farm Machines, Machinery, and Equipment | Sales & Use | Sales & Use Tax | Amended | 12/28/1998 |
| 810-6-4-.07.05 | Federal Excise Tax on Certain Trucks and Trailers, Retailers | Sales & Use | Sales & Use Tax | Amended | 05/22/1993 |
| 810-6-4-.14 | Sales and Use Tax Direct Pay Permit | Sales & Use | Sales & Use - General | Amended | 10/20/1998 |
| 810-6-4-.17.05 | Processing, Definition | Sales & Use | Sales & Use Tax | Adopted | 10/01/1982 |
| 810-6-4-.21 | Reporting and Paying Sales or Sellers Use Tax on Collections of Accounts Receivable on the Seller’s Books at the time of a Rate Increase | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
| 810-6-4-.21.01 | Determining the Applicable Tax Levy or Tax Rate when an Existing Sales or Use Tax Levy is Replaced or Amended | Sales & Use | Sales & Use Tax | Adopted | 12/28/1998 |
| 810-6-4-.22 | Abatement of the Sales and Use Tax Liability on Private Use Industrial Development Property | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
| 810-6-4-.23 | Application For the Abatement of the Sales and Use Tax Liability of the Private User of Private Use Property to Which a Public Authority, County, or Municipal Government Has Title or a Possessory Right | Sales & Use | Sales & Use Tax | Amended | 12/10/1996 |
| 810-6-4-.24 | Copy of Abatement Agreement to be Filed With the Revenue Department and the Procedures Governing the Use of Direct Pay Permits or Exemption Certificates by Private Users and Contractors | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
| 810-6-4-.24.01 | Sales and Use Tax Certificate of Exemption For an Industrial or Research Enterprise Project (Form STE-2) – Responsibilities of the Certificate Holder – Burden of Proof – Liability For Taxes Later Determined to be Due | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
| 810-6-4-.25 | Taxability of the Private User of Private Use Property to Which a Public Authority, County, or Municipal Government Has Title or a Possessory Right | Sales & Use | Sales & Use Tax | Amended | 10/20/1998 |
| 810-6-5-.11.05 | Casual Sales Tax and Use Tax on Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, and Manufactured Homes | Sales & Use | Sales & Use Tax | Amended | 07/09/2004 |
| 810-6-5-.16 | Churches and Other Religious Organizations and Institutions | Sales & Use | Sales & Use Tax | Amended | 01/03/2019 |
| 810-6-5-.19.01 | State Use Tax Returns | Sales & Use | Sales & Use Tax | Amended | 10/04/2001 |
| 810-6-5-.23 | Temporary Storage and the Use Tax Law | Sales & Use | Sales & Use Tax | Amended | 08/30/2001 |
| 810-6-5-.25 | Used Property Brought Into Alabama For Use By Owner | Sales & Use | Sales & Use Tax | Amended | 04/01/1996 |
| 810-6-5-.28 | Appliances and Devices Using Electricity as an Energy Source, General Rate Applicable Thereto | Sales & Use | Sales & Use Tax | Adopted | 10/29/1993 |
| 810-6-2-.90.02 | Simplified Sellers Use Tax Remittance Program | Sales & Use | Simplified Sellers Use Tax | Amended | 11/14/2019 |
| 810-6-1-.197 | Sales Taxes Paid by Certain Camps | Sales & Use | Lodgings Tax | Adopted | 09/27/1999 |
| 810-6-3-.37.02 | Exemption from Lodgings Tax for Film Production Companies Approved by the Alabama Film Office (Repealed) | Sales & Use | Lodgings Tax | Repealed | 02/10/2012 |
| 810-6-5-.13 | Persons, Firms, and Corporations Subject to Lodgings Tax | Sales & Use | Lodgings Tax | Amended | 09/28/2017 |
| 810-6-5-.21 | Lodgings and Programs Provided For Children, Students, or Members or Guests of Nonprofit Organizations By Camps, Conference Centers and Similar Facilities | Sales & Use | Lodgings Tax | Amended | 12/10/1996 |
| 810-6-5-.22 | Lodgings Tax Returns | Sales & Use | Lodgings Tax | Amended | 09/28/2007 |
| 810-6-1-.79.03 | Industrial Uniforms, Sales or Replacement of | Sales & Use | Rental or Leasing Tax | Adopted | 10/01/1982 |
| 810-6-1-.89 | Lease Sales – Retention of Title | Sales & Use | Rental or Leasing Tax | Adopted | 10/01/1982 |
| 810-6-4-.11 | Leased Departments, Filing Tax Returns for | Sales & Use | Rental or Leasing Tax | Amended | 07/30/1998 |
| 810-6-5-.09 | Leasing and Rental of Tangible Personal Property | Sales & Use | Rental or Leasing Tax | Amended | 12/04/2014 |
| 810-6-5-.09.01 | Leasing and Rental of Tangible Personal Property – Rule 2 | Sales & Use | Rental or Leasing Tax | Amended | 10/15/2018 |
| 810-6-1-.148 | Rural Electrification Authority (REA) | Sales & Use | Utility | Adopted | 10/01/1982 |
| 810-6-2-.79.05 | Rural Electrification Authority (R.E.A.) | Sales & Use | Utility | Adopted | 10/01/1982 |
| 810-6-2-.101 | Transformers | Sales & Use | Utility | Amended | 10/29/1993 |
| 810-6-4-.13 | Permit Issued to Electric Cooperatives, Telephone Companies and Others | Sales & Use | Utility | Amended | 10/20/1998 |
| 810-6-5-.14 | Pipeline Company – Property Transfers | Sales & Use | Utility | Adopted | 10/01/1982 |
| 810-6-5-.26 | Utility Privilege or License Tax | Sales & Use | Utility | Amended | 12/08/2011 |
| 810-6-5-.26.01 | Mobile Communication Services Tax | Sales & Use | Utility | Amended | 12/08/2011 |
| 810-6-5-.26.02 | Utility Tax Direct Pay Permit | Sales & Use | Utility | Amended | 12/08/2011 |
| 810-6-5-.26.04 | Utility Tax Exclusion for Patronage Refunds Distributed to Members by Electric and Telephone Cooperatives | Sales & Use | Utility | Adopted | 07/09/1998 |
| 810-6-5-.26.05 | Utility Gross Receipts Tax or Mobile Communication Services Tax Certificate of Exemption (Form STE-3) – Responsibilities of the Certificate Holder – Burden of Proof – Liability for Taxes Later Determined to be Due | Sales & Use | Utility | Amended | 12/14/2007 |
| 810-6-5-.32 | Hydroelectric Privilege License Tax Return | Sales & Use | Utility | Adopted | 12/28/1998 |
| 810-6-5-.03 | Contractors Gross Receipts Tax | Sales & Use | Sales & Use - Other | Amended | 02/23/2006 |
| 810-6-5-.03.01 | Discounts Allowed on Payments of Contractors Gross Receipts Tax Made Before Delinquency | Sales & Use | Sales & Use - Other | Amended | 10/04/2001 |
| 810-6-5-.27 | Pharmaceutical Providers Tax | Sales & Use | Pharmaceutical Providers Tax | Amended | 10/16/2002 |
| 810-6-5-.27.01 | Nursing Facility Tax | Sales & Use | Alabama Nursing Facilities Privilege Tax | Amended | 12/08/2011 |
| 810-6-5-.27.02 | Hospital Assessment for Medicaid | Sales & Use | Sales & Use - Other | Amended | 12/01/2018 |
| 810-6-5-.33 | Alabama Drycleaning Environmental Response Trust Fund – Owner of an Abandoned Drycleaning Facility or Impacted Third Party | Sales & Use | Sales & Use - Other | Adopted | 06/12/2001 |
| 810-6-5-.34 | Alabama Drycleaning Environmental Response Trust Fund – Drycleaning Facilities | Sales & Use | Sales & Use - Other | Adopted | 06/12/2001 |
| 810-6-5-.35 | Alabama Drycleaning Environmental Response Trust Fund – Wholesale Distributors of Drycleaning Agents | Sales & Use | Sales & Use - Other | Adopted | 06/12/2001 |
| 810-6-5-.36 | Prepaid Wireless 9-1-1 Charge | Sales & Use | Prepaid Wireless 9-1-1 Charge | Amended | 06/23/2019 |
| 810-6-5-.36.01 | Sales of Prepaid Wireless Service | Sales & Use | Prepaid Wireless 9-1-1 Charge | Adopted | 03/27/2015 |
| 810-6-1-.36 | Commercial Fish Feed | Sales & Use | Sales & Use - Exemptions | Amended | 07/09/1998 |
| 810-6-1-.128 | Postal Uniforms | Sales & Use | Sales & Use - Exemptions | Amended | 04/03/1987 |
| 810-6-2-.51.05 | Members of Armed Services Stationed in Alabama Subject to Sales and Use Taxes | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-2-.92.02 | State, County and City, Sales Made By | Sales & Use | Sales & Use - Exemptions | Amended | 12/13/2006 |
| 810-6-3-.01 | Exemptions for Agricultural Products Sold by the Producer | Sales & Use | Sales & Use - Exemptions | Amended | 12/01/2018 |
| 810-6-3-.02 | Alabama State Bar | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.03 | American National Red Cross | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.03.02 | Automotive Vehicles, Certificate of Exemption/Out-of-State Delivery Form | Sales & Use | Sales & Use - Exemptions | Amended | 07/07/2006 |
| 810-6-3-.04 | Baby Chicks and Poults | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.06.04 | Boxing and Wrestling Matches Staged By National Guard | Sales & Use | Sales & Use - Exemptions | Adopted | 11/27/1985 |
| 810-6-3-.07 | Canteens of Alabama National Guard | Sales & Use | Sales & Use - Exemptions | Amended | 11/22/2006 |
| 810-6-3-.07.05 | Charitable and Non-Profit Organizations and Institutions | Sales & Use | Sales & Use - Exemptions | Amended | 06/10/2019 |
| 810-6-3-.08 | Chicken Litter | Sales & Use | Sales & Use - Exemptions | Amended | 07/09/1998 |
| 810-6-3-.09 | Chinchillas, Hamsters, Mice, and Rabbits | Sales & Use | Sales & Use - Exemptions | Amended | 05/22/1993 |
| 810-6-3-.11 | Cottonseed Meal | Sales & Use | Sales & Use - Exemptions | Amended | 03/24/1993 |
| 810-6-3-.12 | Cotton Seed Meal Exchanged For Cotton Seed | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.12.02 | Credit Unions, Federal and State Chartered, Sales By | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.13 | Defense Plant Corporation | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.14 | County Departments of Human Resources | Sales & Use | Sales & Use - Exemptions | Amended | 03/10/1998 |
| 810-6-3-.15 | Federal Charge Card Program, Exemption Certification | Sales & Use | Sales & Use - Exemptions | Adopted | 01/05/2010 |
| 810-6-3-.16 | Federal and State Chartered Credit Unions | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.17 | Federal Production Credit Associations | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.19 | Feed For Livestock and Poultry | Sales & Use | Sales & Use - Exemptions | Amended | 07/09/1998 |
| 810-6-3-.20 | Fertilizer | Sales & Use | Sales & Use - Exemptions | Amended | 03/24/1993 |
| 810-6-3-.20.01 | Exemption Certification Form Respecting Fertilizers, Insecticides, Fungicides, and Seedlings (Form ST:EXC-1) | Sales & Use | Sales & Use - Exemptions | Adopted | 03/24/1993 |
| 810-6-3-.21 | Fish and Minnow Sales by Producers | Sales & Use | Sales & Use - Exemptions | Amended | 05/22/1993 |
| 810-6-3-.22 | Florists, Sales of Nursery Stock and Floral products by | Sales & Use | Sales & Use - Exemptions | Amended | 05/22/1993 |
| 810-6-3-.23 | Fluid Milk | Sales & Use | Sales & Use - Exemptions | Amended | 05/22/1993 |
| 810-6-3-.23.01 | Food Banks | Sales & Use | Sales & Use - Exemptions | Adopted | 12/14/2007 |
| 810-6-3-.24 | Sales to Foreign Governments, Diplomatic and Consular Officials | Sales & Use | Sales & Use - Exemptions | Amended | 08/05/2015 |
| 810-6-3-.24.01 | Foreign Diplomatic and Consular Officials | Sales & Use | Sales & Use - Exemptions | Repealed | 08/05/2015 |
| 810-6-3-.25 | Fuel Oil Used In Firing Kilns | Sales & Use | Sales & Use - Exemptions | Amended | 05/04/1994 |
| 810-6-3-.26 | Gas Districts | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.28 | Gasoline, Motor Fuels, and Lubricants | Sales & Use | Sales & Use - Exemptions | Amended | 12/04/2017 |
| 810-6-3-.29 | Grass Sod | Sales & Use | Sales & Use - Exemptions | Amended | 05/22/1993 |
| 810-6-3-.31 | Herbicides | Sales & Use | Sales & Use - Exemptions | Amended | 03/24/1993 |
| 810-6-3-.32 | Historical Preservation Authorities | Sales & Use | Sales & Use - Exemptions | Amended | 12/25/2013 |
| 810-6-3-.33 | Industrial Development Board | Sales & Use | Sales & Use - Exemptions | Amended | 08/04/2009 |
| 810-6-3-.34 | Insecticides and Fungicides | Sales & Use | Sales & Use - Exemptions | Amended | 10/12/1993 |
| 810-6-3-.35 | Interstate Shipments Subject to Sales Tax | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.35.01 | Interstate Commerce | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.35.02 | Interstate Commerce, Sales In | Sales & Use | Sales & Use - Exemptions | Amended | 03/10/1998 |
| 810-6-3-.36 | Liquefied Petroleum Gas, Liquefied Natural Gas, and Compressed Natural Gas | Sales & Use | Sales & Use - Exemptions | Amended | 12/04/2017 |
| 810-6-3-.36.01 | Liquefied Petroleum Gas, Exempt From Sales Tax | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.37 | Livestock | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.37.03 | Exemption for Certain Items Furnished to Medicaid Recipients | Sales & Use | Sales & Use - Exemptions | Amended | 12/04/2014 |
| 810-6-3-.38 | Medical Clinic Boards | Sales & Use | Sales & Use - Exemptions | Amended | 08/04/2009 |
| 810-6-3-.40 | Municipal Housing Authority | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.41 | Exemption For Municipal Special Health Care Facilities | Sales & Use | Sales & Use - Exemptions | Amended | 08/04/2009 |
| 810-6-3-.41.01 | Exemption for Certain Health Care Authorities | Sales & Use | Sales & Use - Exemptions | Amended | 08/04/2009 |
| 810-6-3-.41.02 | Exemption for Improvement Districts | Sales & Use | Sales & Use - Exemptions | Amended | 06/02/2005 |
| 810-6-3-.42 | National Farm Loan Associations | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.42.02 | Nonresidents, Sales To | Sales & Use | Sales & Use - Exemptions | Amended | 02/10/2016 |
| 810-6-3-.42.03 | Sales of Certain Automotive Vehicles to Nonresidents for First Use and Registration or Titling Outside Alabama | Sales & Use | Sales & Use - Exemptions | Amended | 02/10/2016 |
| 810-6-3-.43 | Nurserymen – Sales of Plants, Seedlings, Nursery Stock and Floral Products | Sales & Use | Sales & Use - Exemptions | Amended | 07/25/1994 |
| 810-6-3-.44 | Parakeets, Parrots, Canaries | Sales & Use | Sales & Use - Exemptions | Amended | 05/22/1993 |
| 810-6-3-.45 | Peat Moss | Sales & Use | Sales & Use - Exemptions | Amended | 03/24/1993 |
| 810-6-3-.46 | Air and Water Pollution Control Exemption | Sales & Use | Sales & Use - Exemptions | Amended | 03/14/2001 |
| 810-6-3-.46.02 | Post Office, Sales To The | Sales & Use | Sales & Use - Exemptions | Adopted | 10/13/2016 |
| 810-6-3-.47 | Poultry Products | Sales & Use | Sales & Use - Exemptions | Adopted | 10/13/2016 |
| 810-6-3-.47.01 | Prescription Drugs | Sales & Use | Sales & Use - Exemptions | Amended | 01/29/1990 |
| 810-6-3-.47.02 | Private Schools, Sales To | Sales & Use | Sales & Use - Exemptions | Amended | 10/01/2014 |
| 810-6-3-.47.03 | Property to State, City, or County For Use By Public Schools, Sales of | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.47.04 | Public Schools, Sales To | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.47.05 | Public Schools – Athletic Equipment, Sales To | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.47.06 | Public Schools, Public School Principals or Teachers, Etc., Sales To | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.48 | Repairs to Equipment, When Not Subject to Tax | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.48.05 | Exemption for Certain Purchases by Film Production Companies | Sales & Use | Sales & Use - Exemptions | Repealed | 02/10/2012 |
| 810-6-3-.52 | State Sales, Use, and Lodgings Tax Exemption for Qualified Production Companies | Sales & Use | Sales & Use - Exemptions | Adopted | 03/01/2014 |
| 810-6-3-.65 | Sales Tax Holiday for “Back-to-School” | Sales & Use | Sales & Use - Exemptions | Amended | 11/16/2017 |
| 810-6-3-.66 | Sales Tax Holiday for Severe Weather Preparedness | Sales & Use | Sales & Use - Exemptions | Adopted | 09/13/2012 |
| 810-6-3-.67 | Sheriff’s Purchases | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.67.02 | Ships, Sale of | Sales & Use | Sales & Use - Exemptions | Amended | 06/05/1992 |
| 810-6-3-.67.03 | Ships, Sales To | Sales & Use | Sales & Use - Exemptions | Amended | 06/05/1992 |
| 810-6-3-.67.04 | Certificate of Exemption – Fuel and/or Supplies Purchased for Use or Consumption Aboard Vessels Engaged in Foreign or International Commerce or in Interstate Commerce | Sales & Use | Sales & Use - Exemptions | Amended | 03/27/2015 |
| 810-6-3-.68.01 | Load Displacement of Vessels, Barges, Ships, Other Watercraft, and Commercial Fishing Vessels – Definition and Method Of Determination | Sales & Use | Sales & Use - Exemptions | Adopted | 09/25/1992 |
| 810-6-3-.69.02 | Exemption for United States, State, County, City, and Other Exempt Entities from the Payment of Sales Tax, and Purchases Made Through the Use of Purchasing Agents | Sales & Use | Sales & Use - Exemptions | Amended | 01/05/2010 |
| 810-6-3-.72 | Tung Meal | Sales & Use | Sales & Use - Exemptions | Amended | 03/24/1993 |
| 810-6-3-.72.02 | United States, Sales To | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.72.05 | Vitamins, Minerals, and Dietary Supplements | Sales & Use | Sales & Use - Exemptions | Amended | 07/30/1998 |
| 810-6-3-.73 | Warranty Parts – Manufacturer’s Warranty | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-3-.75 | Septic Tanks | Sales & Use | Sales & Use - Exemptions | Adopted | 07/07/1989 |
| 810-6-3-.76 | Property Purchased For Export and Sales Tax Refunds on Certain Purchases of Tangible Personal Property in Alabama For Export to and Use In a Foreign Country | Sales & Use | Sales & Use - Exemptions | Amended | 08/05/2015 |
| 810-6-3-.77 | Exemption for Certain Purchases by Contractors and Subcontractors in Conjunction with Construction Contracts with Certain Governmental Entities. | Sales & Use | Sales & Use - Exemptions | Amended | 02/25/2019 |
| 810-6-5-.02 | State Sales and Use Tax Certificate of Exemption (Form STE-1)- Issued For Wholesalers, Manufacturers and Other Product Based Exemptions | Sales & Use | Sales & Use - Exemptions | Amended | 02/10/2016 |
| 810-6-5-.02.01 | State Sales and Use Tax Certificate of Exemption For Entities Having a Statutory Exemption from the Payment of Sales, Use, and Lodgings Taxes | Sales & Use | Sales & Use - Exemptions | Amended | 02/10/2016 |
| 810-6-5-.02.02 | Informational Report For Entities Having a Statutory Exemption from the Payment of Sales, Use, and Lodgings Taxes | Sales & Use | Sales & Use - Exemptions | Amended | 11/14/2016 |
| 810-6-5-.11 | Nonresident Vendor’s Liability For Use Tax on Deliveries Made Outside Alabama | Sales & Use | Sales & Use - Exemptions | Adopted | 10/01/1982 |
| 810-6-5-.29 | Oxygen and Durable Medical Equipment Dispensed to Medicare Recipients By Participating Providers | Sales & Use | Sales & Use - Exemptions | Amended | 04/23/2016 |
| 810-6-3-.07.06 | United Appeal Funds and Supported Charities | Sales & Use | Sales & Use - Exemptions | | 01/18/2018 |
| 810-6-5-.37 | Procedures for Beer and Wine Distributors Reporting Sales of Beer and Wine for Resale in this State. | Sales & Use | Sales & Use Tax | Adopted | 05/24/2018 |
| 810-6-2-.90.04 | Requirements for Certain Marketplace Facilitators and Marketplace Sellers | Sales & Use | Sales & Use Tax | Adopted | 11/23/2018 |
An official website of the United States government.
Here's how you know
