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NOTICE: Change to Tax Exemption
Tax Guidance for Entities Having a Statutory Exemption from the Payment of Sales, Use, and Lodgings Taxes
Legislative Act 2015-534 requires all persons or companies, including but not limited to those cited in Title 40, Chapter 9, other than governmental entities, which have a statutory exemption from the payment of Alabama sales, use or lodgings tax to annually obtain a certificate of exemption, Form STE-1, from the Department of Revenue, regardless of the type of transaction or whether the tangible personal property is subject to sales and use tax or whether the accommodations are subject to lodgings tax.
For more information, please see the PDF linked below:
Required Statutory Exemption Certificates
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