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Frequently Asked Questions

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Showing (75) FAQs
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Who do I contact for assistance with the Local Government Portal?
How does the Internet Tax Freedom Act affect my business?
Does the Department have brochures or pamphlets to provide more information on specific tax topics?
What is a Purchasing Agent Appointment?
I am a general/prime contractor working on an approved government entity project, can my subcontractors use my contractor’s certificate of exemption?
What is required on the State of Alabama Business License in order to obtain the contractor’s certificate of exemption?
We are a subcontractor working under a general contractor, is a license required from the State of Alabama Licensing Board for General Contractor’s?
It is possible for the contractor’s certificate of exemption to be back-dated?
What documentation is required to obtain a contractor’s certificate of exemption?
What government entity projects qualify for the contractor’s certificate of exemption?
What is the contractor’s certificate of exemption?
What are building materials?
Who is a contractor?
Can a certificate of exemption be issued to a farmer?
Is there a filing requirement associated with the certificate of exemption?
How long is the certificate of exemption valid?
Do I need a social security number or a federal identification number to apply for a certification of exemption?
Are all non-profit entities exempt from sales and use taxes?
Pharmaceutical Provider Tax
Alabama Nursing Facilities Privilege Assessment
HYDROELECTRIC KILOWATT HOUR TAX
Utility Service Use Tax
Is the state of Alabama and Alabama counties and municipalities subject to the utility gross receipt tax?
Utility Gross Receipt Tax
Mobile Telecommunication Services Tax
What is Contractors Gross Receipts Tax?
Local Lodgings Tax
Are there any lodging transactions that are not subject to lodging taxes?
I make all my lodging transaction bookings through a third party platform/facilitator, can the department provide me with a listing of all my transactions?
How do I report lodging tax if the lodging transactions were made through a third party platform/facilitator?
Lodgings Tax
Local Rental Tax
What is the latest FEDERAL CREDIT CARD PROGRAM GSA SmartPay® 3 Information?
Consumers Use Tax
What is the Simplified Sellers Use Tax Program?
Local Sellers Use Tax
Sellers Use Tax
Local Sales Tax
The general contractor did not extend their contactor’s certificate of exemption, will I be able to extend my certificate? How will I be affected?
My contractor’s certificate of exemption has expired but the work on the project is still ongoing. How do I request an extension?
Is there a filing requirement associated with the contractor’s certificate of exemption?
Is there a penalty imposed for not timely filing and paying the sales tax due?
How long is the contractor’s certificate of exemption valid?
How do I obtain a contractor’s certificate of exemption?
How long will it take the department to issue me a refund check?
Can I submit the petition for refund form and documentation by email?
How can I renew my certificate of exemption?
How does a Marketplace Facilitator apply for participation in the SSUT program?
How do I obtain a certificate of exemption?
What is the MPF’s obligation if they elect to report instead of participating in the SSUT program?
Are any churches eligible for a certificate of exemption?
What is the marketplace seller’s obligation regarding tax collection if the MPF decides to not collect and remit SSUT on the marketplace seller’s behalf, but instead elects to follow the reporting requirements for MPFs?
Are additional state or local sales and use taxes due on marketplace transactions when the MPF elects to collect and remit SSUT?
What are “tax-exempt” entities?
Hospital Assessment Fee
Are there resources available for new registrants?
Drycleaning Trust Fund Fee
911 Prepaid Wireless Service Charge
2.2% UTILITY LICENSE TAX
Is the federal government and its agencies subject to the utility gross receipt tax?
Is a utility gross receipt tax account subject to estimated taxes?
Is a mobile telecommunication services tax account subject to estimated taxes?
Are remote sellers liable for tax on all sales into Alabama?
How are remote sellers that are already registered in Alabama affected by the Wayfair decision?
Rental Tax
Casual Sales and Use Tax
Local Consumers Use Tax
What is ONE SPOT?
What are the state sales tax rates?
Withdrawals
Is the seller allowed a discount for timely filing and paying the sales tax due?
If the 20th falls on a weekend or holiday, when is the due date?
When is the sales tax due?
What is the time limit for requesting a refund?
Whose signature is required on the petition for refund?