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Use Tax Law; Contractors Gross Receipts Tax; Lodgings Tax; Rental Tax; Utility Taxes; Miscellaneous Rules | Midpage
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Alabama Administrative Code
810
Chapter 810-6-5
Use Tax Law; Contractors Gross Receipts Tax; Lodgings Tax; Rental Tax; Utility Taxes; Miscellaneous Rules
Alabama Department of Revenue
810-6-5-.01
Closure, Denial, Revocation, Or Suspension Of Accounts
810-6-5-.01.01
Renewal Of An Annual License
810-6-5-.02
State Sales And Use Tax Certificate Of Exemption (Form STE-1) – Issued For Wholesalers, Manufacturers And Other Product Based Exemptions
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
810-6-5-.02.02
2 Informational Report For Entities Having A Statutory Exemption From The Payment Of Sales, Use, And Lodgings Taxes
810-6-5-.03
Contractors' Gross Receipts Tax
810-6-5-.03.01
Contractor's Gross Receipts Tax Discount
810-6-5-.04
Credit For Taxes In Other States
810-6-5-.04.01
Reciprocity For Municipal And County Sales, Gross Receipts, Use, And Rental Taxes
810-6-5-.04.02
Seller’s Responsibility to Collect County And Municipal Sales And Use Taxes
810-6-5-.09
Leasing And Rental Of Tangible Personal Property
810-6-5-.09.01
1 Leasing And Rental Of Tangible Personal Property - Rule 2
810-6-5-.11
Nonresident Vendor's Liability For Use Tax On Deliveries Made Outside Alabama
810-6-5-.11.05
Casual Sales Tax And Use Tax On Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, And Manufactured Homes
810-6-5-.13
Persons, Firms, And Corporations Subject To Lodgings Tax
810-6-5-.14
Pipeline Company - Property Transfers
810-6-5-.16
Churches And Other Religious Organizations And Institutions
810-6-5-.19
Seller To Give Receipt For Tax Collected
810-6-5-.19.01
State Use Tax Returns
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
810-6-5-.22
Lodgings Tax Returns
810-6-5-.22.01
Collection and Reporting Requirements for Accommodations Intermediaries and Accommodations Providers
810-6-5-.23
Temporary Storage And The Use Tax Law
810-6-5-.25
Used Property Brought Into Alabama For Use By Owner
810-6-5-.26
Utility Privilege Or License Tax
810-6-5-.26.01
Mobile Communication Services Tax
810-6-5-.26.02
Utility Tax Direct Pay Permit
810-6-5-.26.04
Utility Tax Exclusion For Patronage Refunds Distributed To Members By Electric And Telephone Cooperatives
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
810-6-5-.27
Pharmaceutical Providers Tax
810-6-5-.27.01
Nursing Facility Tax
810-6-5-.27.02
Hospital Assessment For Medicaid
810-6-5-.28
Appliances And Devices Using Electricity As An Energy Source, General Rate Applicable Thereto
810-6-5-.29
Oxygen And Durable Medical Equipment
810-6-5-.30
Filing And Paying State And State-Administered Sales, Use Lodgings, And Rental Taxes On A Quarterly, Semi-Annual, Or Annual Basis
810-6-5-.31
City And County Sales, Use, Rental And Lodgings Tax Return
810-6-5-.32
Hydroelectric Privilege License Tax Return
810-6-5-.33
Alabama Drycleaning Environmental Response Trust Fund – Owner Of An Abandoned Drycleaning Facility Or Impacted Third Party
810-6-5-.34
Alabama Drycleaning Environmental Response Trust Fund – Drycleaning Facilities
810-6-5-.35
Alabama Drycleaning Environmental Response Trust Fund – Wholesale Distributors Of Drycleaning Agents
810-6-5-.36
Prepaid Wireless 9-1-1 Charge
810-6-5-.36.01
Sales Of Prepaid Wireless Service
810-6-5-.37
Procedures For Beer And Wine Distributors Reporting Sales Of Beer And Wine For Resale In This State
810-6-5-AA
Appendix A
810-6-5-AB
Appendix B
810-6-5-AC
Appendix C