Flag_of_Alabama.svg
An official website of the Alabama State government.
Here's how you know

The .gov means it's official

Government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on an official government site.

The site is secure

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

Administrative Rules

Filter Rules

Title Search
Number Search
Date Search
Date Search
Status
Tax/Categories
Filter By Service
Sort by Effective Date
Pages
276 Total Administrative Rules

Access Administrative Rules for each tax division below. The list is currently sorted by division. You may search for a specific rule by typing in the search bar, You may filter by division, tax type, and status using the dropdown menus to the left of the table.

View the list of proposed rule changes, including the date, time and location of the Public Hearing, and rules pending final adoption here.

Number
Title
Division
Tax/Categories
Status
Effective Date
810-6-5-.28
Appliances and Devices Using Electricity as an Energy Source, General Rate Applicable Thereto
Sales and Use
Sales & Use Tax
Adopted
10/29/1993
810-6-5-.25
Used Property Brought Into Alabama For Use By Owner
Sales and Use
Sales & Use Tax
Amended
04/01/1996
810-6-5-.23
Temporary Storage and the Use Tax Law
Sales and Use
Sales & Use Tax
Amended
08/30/2001
810-6-5-.19.01
State Use Tax Returns
Sales and Use
Sales & Use Tax
Amended
10/04/2021
810-6-5-.16
Churches and Other Religious Organizations and Institutions
Sales and Use
Sales & Use Tax
Amended
01/03/2019
810-6-5-.11.05
Casual Sales Tax and Use Tax on Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, and Manufactured Homes
Sales and Use
Sales & Use Tax
Amended
07/09/2004
810-6-4-.25
Taxability of the Private User of Private Use Property to Which a Public Authority, County, or Municipal Government Has Title or a Possessory Right
Sales and Use
Sales & Use Tax
Amended
10/20/1998
810-6-4-.24.01
Sales and Use Tax Certificate of Exemption For an Industrial or Research Enterprise Project (Form STE-2) - Responsibilities of the Certificate Holder - Burden of Proof - Liability For Taxes Later Determined to be Due
Sales and Use
Sales & Use Tax
Amended
10/20/1998
810-6-4-.24
Copy of Abatement Agreement to be Filed With the Revenue Department and the Procedures Governing the Use of Direct Pay Permits or Exemption Certificates by Private Users and Contractors
Sales and Use
Sales & Use Tax
Amended
10/20/1998
810-6-4-.23
Application For the Abatement of the Sales and Use Tax Liability of the Private User of Private Use Property to Which a Public Authority, County, or Municipal Government Has Title or a Possessory Right
Sales and Use
Sales & Use Tax
Amended
12/10/1996
810-6-4-.22
Abatement of the Sales and Use Tax Liability on Private Use Industrial Development Property
Sales and Use
Sales & Use Tax
Amended
10/20/1998
810-6-4-.21.01
Determining the Applicable Tax Levy or Tax Rate when an Existing Sales or Use Tax Levy is Replaced or Amended
Sales and Use
Sales & Use Tax
Adopted
12/28/1998
810-6-4-.21
Reporting and Paying Sales or Sellers Use Tax on Collections of Accounts Receivable on the Seller's Books at the time of a Rate Increase
Sales and Use
Sales & Use Tax
Amended
10/20/1998
810-6-4-.17.05
Processing, Definition
Sales and Use
Sales & Use Tax
Adopted
10/01/1982
810-6-4-.07.05
Federal Excise Tax on Certain Trucks and Trailers, Retailers
Sales and Use
Sales & Use Tax
Amended
05/22/1993
810-6-4-.07
Farm Machines, Machinery, and Equipment
Sales and Use
Sales & Use Tax
Amended
11/14/2022
810-6-4-.02.05
Consigned Property
Sales and Use
Sales & Use Tax
Repealed
11/14/2021
810-6-4-.01
Accounts Charged Off (Bad Debts) and Repossessions
Sales and Use
Sales & Use Tax
Amended
10/20/2023
810-6-3-.78
Sales of Aircraft Manufactured, Sold and Delivered in Alabama
Sales and Use
Sales & Use Tax
Adopted
08/21/2015
810-6-3-.39.02
Motor Freight Lines, Sales To
Sales and Use
Sales & Use Tax
Repealed
01/14/2023
810-6-3-.39
Motor Freight Lines, Sales To
Sales and Use
Sales & Use Tax
Adopted
01/14/2023
810-6-3-.37.01
Meals Furnished Along With Rooms By Schools and Colleges
Sales and Use
Sales & Use Tax
Adopted
10/01/1982
810-6-3-.01.02
Livestock, Definition of
Sales and Use
Sales & Use Tax
Adopted
07/20/1994
810-6-3-.01.01
Agriculture, Definition of
Sales and Use
Sales & Use Tax
Amended
02/25/2019
810-6-2-.99
Tool Steel
Sales and Use
Sales & Use Tax
Adopted
10/01/1982