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Alabama Department of Revenue - Sales & Use Tax - Notice
MTC UPDATED UNIFORM RESALE CERTIFICATE

Alabama has indicated to MTC that the Uniform Sales & Use Tax Certificate - Multijurisdiction form satisfies our requirements and may be used to claim a resale exemption when it is properly filled out, issued by the purchaser, and accepted by the seller. The use of this form does not absolve the purchaser or the seller from compliance with applicable state laws including provisions that the seller is liable for taxes due on sales later determined to be taxable. A current version of the form is permanently posted on the Multistate Tax Commission's website at the following address:  http://www.mtc.gov/Resources.aspx?id=1594

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