The sales and use tax exemption rule on governmental entities and purchases made through purchasing agents has been amended. The rule is amended to include the ability to use Form ST:PAA-1, Purchasing Agent Appointment. This form will allow an exempt entity to appoint a purchasing agent to act on their behalf when making tax-exempt purchases. A contractor may also use this form to appoint subcontractors to make tax-exempt purchases on behalf of the exempt entity. (Rule 810-6-3-.69.02, Alabama Department of Revenue, effective January 5, 2010)