Effective January 1, 2016, groups and organizations (other than governmental entities) which have a statutory exemption from sales, use and lodgings taxes will be required to obtain an annual certificate of exemption (Form STE-1) from the Alabama Department of Revenue. Certificates of exemption will be valid for one year from the date of issuance and must be renewed annually each subsequent year before the end of the month in which the certificate expires. Any company or individual who fails to obtain a certificate prior to January 1, 2016, or who fails to renew a certificate prior to its expiration, will no longer be allowed to make tax-exempt purchases or rent tax-exempt accommodations until a certificate of exemption is obtained or renewed. Vendors of these organizations must obtain the new certificates annually in order to make tax exempt sales. (Notice, Alabama Department of Revenue, October 27, 2015)