Home>Business>Sales
Tax>Rules>
| The following Sales & Use Tax Rules have recently been amended or repealed or newly promulgated. Click on the rule number to view the text of the rule. |
| RULE NUMBER | STATUS | EFF. DATE | RULE NAME |
| 810-6-1-.125 | Amended | 12/13/06 | Places of Amusement or Entertainment |
| 810-6-2-.88.03 | Amended | 12/13/06 | Schools and Colleges Owned by the State, Counties or Cities, Sales made by |
| 810-6-2-.92.02 | Amended | 12/13/06 | State, County and City, Sales made by |
| 810-6-3-.07 | Amended | 11/22/06 | Canteens of Alabama National Guard |
| 810-6-3-.65 | New | 11/22/06 | Sales Tax Holiday |
| 810-6-1-.50 | Amended | 9/26/06 | Dentists, Dental Laboratories, and Dental Supply Houses |
| 810-6-3-.03.02 | Amended | 7/7/06 | Automotive Vehicles, Certificate of Exemption - Out-of-State/City/County Delivery Form |
| 810-6-3-.65 | Emergency Rule | 7/1/06 | Sales Tax Holiday |
| 810-6-3-.37.02 | Amended | 2/23/06 | Exemption from Lodgings Tax for Film Production Companies Approved by the Alabama Film Office |
| 810-6-3-.48.05 | Amended | 2/23/06 | Exemption for Certain Purchases by Film Production Companies Approved by the Alabama Film Office |
| 810-6-5-.03 | Amended | 2/23/06 | Contractors Gross Receipts Tax |
| 810-6-5-.13 | Amended | 2/23/06 | Persons, Firms, and Corporations Subject to Lodgings Tax |
| 810-6-3-.76 | Amended | 9/5/05 | 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 |
| 810-6-3-.41 | Amended | 6/30/05 | Exemption for Municipal Special Health Care Facilities |
| 810-6-3-.41.01 | Amended | 6/30/05 | Exemption for Certain Health Care Authorities |
| 810-6-3-.69.02 | Amended | 6/10/05 | Exemptions 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-.77 | Amended | 6/10/05 | Exemption for Certain Purchases by Contractors and Subcontractors in Conjunction with Construction Contracts with Certain Governmental Entities, Public Corporations, and Educational Institutions |
| 810-6-3-.32 | Amended | 6/10/05 | Historical Preservation Authorities |
| 810-6-3-.33 | Amended | 6/10/05 | Industrial Development Board |
| 810-6-3-.38 | Amended | 6/10/05 | Medical Clinic Boards |
| 810-6-1-.133 | Amended | 6/10/05 | Pump Installed by a Contractor |
| 810-6-1-.97 | Amended | 6/10/05 | Materials Used on Road and Bridge Projects |
| 810-6-1-.81.01 | Amended | 6/10/05 | Interior Decorators and Interior Designers |
| 810-6-1-.46.01 | Amended | 6/10/05 | Bleacher Systems, Lockers, Backstops, and Other Fixtures Installed in Gymnasiums |
| 810-6-1-.46 | Amended | 6/10/05 | Contractor's Liability |
| 810-6-1-45 | Amended | 6/10/05 | Contractors Furnishing and Erecting Building Materials Under Contract With the United States |
| 810-6-4-.20 | Amended | 6/8/05 | Seller Must Pay and Collect Tax Due |
| 810-6-3-.41.02 | Amended | 6/2/05 | Exemption for Improvement Districts |