Alabama Tax Certificates of Exemption for Governmental/Statutorily Exempt Entity Projects

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

As of the effective date of the amended ALDOR Rule 810-6-3-.77, which was effective February 12, 2024, contractors and subcontractors will be able to apply and request extensions electronically for each project.  They also will no longer be required to submit a monthly consumer use tax return on exempt purchases.

You must have a My Alabama Taxes account to obtain an exemption certificate. Log in to My Alabama Taxes, click the “Other Actions” tab, and locate the “Apply for a Certificate of Exemption for Government Entity/Statutorily Exempt Entity Project” link to apply. (Alabama Department of Revenue, February 15, 2024)

Posted on July 11, 2024