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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
810-6-1-.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 - GeneralAmended11/14/2021
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 TaxRepealed11/14/2021
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 TaxRepealed11/14/2021
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-.47.03Property 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 EntitiesSales & 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
810-6-3-.07.06United Appeal Funds and Supported CharitiesSales & UseSales & Use - ExemptionsAdopted01/18/2018
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
810-6-2-.90.04Requirements for Certain Marketplace Facilitators and Marketplace SellersSales & UseSales & Use TaxAdopted11/23/2018
810-6-5-.01Closure, Denial, Revocation, or Suspension of AccountsSales & UseSales & Use - GeneralAdopted12/15/2019
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
810-6-1-.09Reporting and Notice Requirements for Facilitators of the Lease or Rental of Automotive VehiclesSales & UseRental or Leasing TaxAdopted04/12/2021
810-6-3-.47.02Exemption from Sales and Use Tax for Privately Owned Educational InstitutionsSales & UseSales & Use - ExemptionsAdopted10/15/2021
810-6-1-.10Services Rendered By UpholsterersSales & UseSales & Use TaxAdopted11/14/2021