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NOTICE Sales Tax Certificate of Exemption for Governmental/Statutorily Exempt Entity Projects

Related Division
Posted: February 15, 2024

The Alabama Department of Revenue (ALDOR) is pleased to announce that Alabama Statutorily Exempt Entities as defined in Code §40-23-1, their contractors and subcontractors will be eligible to apply for a Sales and Use Tax Certificate of Exemption for Governmental/Statutorily Exempt Entity Projects that begin on or after January 1, 2024.

To obtain an exemption certificate, you must have a My Alabama Taxes account. Log in to My Alabama Taxes, click on the “Other Actions” tab, and locate the “Apply for a Certificate of Exemption for a Government Entity/Statutorily Exempt Entity Project” link. Follow the required steps and submit the requested documentation.

Effective February 12, 2024, the effective date of the amended ALDOR Rule 810-6-3-.77, contractors and subcontractors will:

  • Apply and request extensions electronically for each project through My Alabama Taxes.
  • No longer be required to submit a monthly consumer use tax return on exempt purchases.

For more information, email STContractorsExempt@revenue.alabama.gov.

Sales and Use Tax Division
Exemption Unit
P.O. Box 327710
Montgomery, AL 36132-7710

Download a pdf of this notice.