Exemptions From Sales And Use Tax | Midpage

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Alabama Administrative Code

Chapter 810-6-3

Exemptions From Sales And Use Tax

Alabama Department of Revenue

810-6-3-.01Exemptions For Agricultural Products Sold By The Producer 810-6-3-.01.01Agriculture, Definition Of 810-6-3-.01.02Livestock, Definition Of 810-6-3-.01.03Fencing For Agriculture Livestock Applications 810-6-3-.01.04Agriculture Authorities 810-6-3-.02Alabama State Bar 810-6-3-.03American National Red Cross 810-6-3-.03.02Automotive Vehicles, Certificate Of Exemption - Out-Of-State/City/County Delivery Form 810-6-3-.06.04Boxing And Wrestling Matches Staged By National Guard 810-6-3-.07Canteens Of Alabama National Guard 810-6-3-.07.05Charitable And Non-Profit Organizations And Institutions 810-6-3-.07.06United Appeal Funds And Supported Charities 810-6-3-.09Chinchillas, Hampsters, Mice, And Rabbits 810-6-3-.11Cotton Seed Meal 810-6-3-.12Cotton Seed Meal Exchanged For Cotton Seed 810-6-3-.12.02Credit Unions, Federal And State Chartered, Sales By 810-6-3-.13Defense Plant Corporation 810-6-3-.14Department Of Pensions And Security 810-6-3-.15Federal Charge Card Program, Exemption Certification 810-6-3-.16Federal And State Chartered Credit Unions 810-6-3-.17Federal Production Credit Associations 810-6-3-.18Federal Savings And Loan Associations 810-6-3-.19Feed For Livestock And Poultry 810-6-3-.20Fertilizer 810-6-3-.20.01Exemption Certification Form Respecting Fertilizers, Insecticides, Fungicides, And Seedlings (Form ST: EXC-1)810-6-3-.21Sales of Fish, Bait, and Minnows 810-6-3-.22Florists, Sales Of Nursery Stock And Floral Products By Florists 810-6-3-.23Fluid, Milk 810-6-3-.23.01Food Banks 810-6-3-.24Sales to Foreign Governments, Diplomatic And Consular Officials 810-6-3-.25Fuel Oil Used In Firing Kilns 810-6-3-.26Gas Districts 810-6-3-.28Gasoline, Motor Fuels, And Lubricants 810-6-3-.29Grass Sod 810-6-3-.32Historical Preservation Authorities 810-6-3-.33Industrial Development Board 810-6-3-.34Insecticides And Fungicides 810-6-3-.35Interstate Shipments Subject To Sales Tax 810-6-3-.35.01Interstate Commerce 810-6-3-.35.02Interstate Commerce, Sales In 810-6-3-.36Liquefied Petroleum Gas, Liquefied Natural Gas and Compressed Natural Gas 810-6-3-.36.01Liquefied Petroleum Gas, Exempt From Sales Tax 810-6-3-.37.03Exemption For Certain Items Furnished To Medicaid Recipients 810-6-3-.38Medical Clinic Boards 810-6-3-.39Motor Freight Lines, Sales To 810-6-3-.40Municipal Housing Authority 810-6-3-.41Exemption For Municipal Special Health Care Facilities 810-6-3-.41.01Exemption For Certain Health Care Authorities 810-6-3-.41.02Exemption For Improvement Districts 810-6-3-.42National Farm Loan Associations 810-6-3-.42.02Nonresidents, Sales To 810-6-3-.42.03Sales Of Certain Automotive Vehicles To Nonresidents For First Use And Registration Or Titling Outside Alabama 810-6-3-.43Nurserymen - Sales Of Plants, Seedlings, Nursery Stock And Floral Products 810-6-3-.44Parakeets, Parrots, Canaries 810-6-3-.45Peat Moss 810-6-3-.46Air And Water Pollution Control Exemption 810-6-3-.46.02Post Office, Sales To The 810-6-3-.47Poultry Products 810-6-3-.47.01Prescription Drugs 810-6-3-.47.02Exemption From Sales And Use Tax For Privately Owned Educational Institutions 810-6-3-.47.03Property To State, City, Or County For Use By Public Schools, Sales Of 810-6-3-.47.04Public Schools, Sales To 810-6-3-.47.05Public Schools - Athletic Equipment, Sales To 810-6-3-.47.06Public Schools, Public School Principals Or Teachers, Etc., Sales To 810-6-3-.48Repairs To Equipment, When Not Subject To Tax 810-6-3-.49Redevelopment Authorities 810-6-3-.52State Sales, Use, And Lodgings Tax Exemption For Qualified Production Companies 810-6-3-.65Sales Tax Holiday For “Back-To-School”810-6-3-.66Sales Tax Holiday For Severe Weather Preparedness 810-6-3-.67Sheriff's Purchases 810-6-3-.67.02Ships, Sales Of 810-6-3-.67.03Ships, Sales To 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 Commerce 810-6-3-.68.01Load Displacement Of Vessels, Barges, Ships, Other Watercraft, And Commercial Fishing Vessels 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 Agents 810-6-3-.72Tung Meal 810-6-3-.72.02United States, Sales To 810-6-3-.72.05Vitamins, Minerals, And Dietary Supplements 810-6-3-.73Warranty Parts - Manufacturer's Warranty 810-6-3-.75Septic Tanks 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 Country.810-6-3-.77Exemption For Certain Purchases By Contractors And Subcontractors In Conjunction With Construction Contracts With Certain Governmental Entities And Statutorily Exempt Entities 810-6-3-.78Sales Of Aircraft Manufactured, Sold and Delivered In Alabama 810-6-3-AAppendix A