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Administrative Rules

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5 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-.22
Lodgings Tax Returns
Sales and Use
Lodgings Tax
Amended
09/28/2007
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
Sales and Use
Lodgings Tax
Amended
12/10/1996
810-6-5-.13
Persons, Firms, and Corporations Subject to Lodgings Tax
Sales and Use
Lodgings Tax
Amended
09/28/2017
810-6-3-.37.02
Exemption from Lodgings Tax for Film Production Companies Approved by the Alabama Film Office (Repealed)
Sales and Use
Lodgings Tax
Repealed
02/10/2012
810-6-1-.197
Sales Taxes Paid by Certain Camps
Sales and Use
Lodgings Tax
Adopted
09/27/1999