Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX
- Section 810-6-3-.01 - Exemptions For Agricultural Products Sold By The Producer
- Section 810-6-3-.01.01 - Agriculture, Definition Of
- Section 810-6-3-.01.02 - Livestock, Definition Of
- Section 810-6-3-.01.03 - [Effective 12/15/2024] Fencing for Agriculture Livestock Applications.
- Section 810-6-3-.02 - Alabama State Bar
- Section 810-6-3-.03 - American National Red Cross
- Section 810-6-3-.03.01 - Reserved
- Section 810-6-3-.03.02 - Automotive Vehicles, Certificate Of Exemption - Out-Of-State/City/County Delivery Form
- Section 810-6-3-.04 - Baby Chicks And Poults. (REPEALED)
- Section 810-6-3-.05 - Blackstrap Molasses Sold For Consumption
- Section 810-6-3-.06 - Bone Meal And Oyster Shells Sold For Consumption By Livestock
- Section 810-6-3-.06.01 - Reserved
- Section 810-6-3-.06.02 - Reserved
- Section 810-6-3-.06.03 - Reserved
- Section 810-6-3-.06.04 - Boxing And Wrestling Matches Staged By National Guard
- Section 810-6-3-.07 - Canteens Of Alabama National Guard
- Section 810-6-3-.07.01 - Reserved
- Section 810-6-3-.07.02 - Reserved
- Section 810-6-3-.07.03 - Reserved
- Section 810-6-3-.07.04 - Reserved
- Section 810-6-3-.07.05 - Charitable And Non-Profit Organizations And Institutions
- Section 810-6-3-.07.06 - United Appeal Funds And Supported Charities
- Section 810-6-3-.08 - Chicken Litter (Repealed)
- Section 810-6-3-.09 - Chinchillas, Hamsters, Mice, And Rabbits
- Section 810-6-3-.10 - Reserved
- Section 810-6-3-.11 - Cottonseed Meal
- Section 810-6-3-.12 - Cotton Seed Meal Exchanged For Cotton Seed
- Section 810-6-3-.12.01 - Reserved
- Section 810-6-3-.12.02 - Credit Unions, Federal And State Chartered, Sales By
- Section 810-6-3-.13 - Defense Plant Corporation
- Section 810-6-3-.14 - Department Of Pensions And Security
- Section 810-6-3-.15 - Federal Charge Card Program, Exemption Certification
- Section 810-6-3-.16 - Federal And State Chartered Credit Unions
- Section 810-6-3-.17 - Federal Production Credit Associations
- Section 810-6-3-.18 - Federal Savings And Loan Associations
- Section 810-6-3-.19 - Feed For Livestock And Poultry
- Section 810-6-3-.20 - Fertilizer
- Section 810-6-3-.20.01 - Exemption Certification Form Respecting Fertilizers, Insecticides, Fungicides, And Seedlings (Form ST: EXC-1)
- Section 810-6-3-.21 - Sales of Fish, Bait, and Minnows
- Section 810-6-3-.22 - Florists, Sales Of Nursery Stock And Floral Products By Florists
- Section 810-6-3-.23 - Fluid, Milk
- Section 810-6-3-.23.01 - Food Banks
- Section 810-6-3-.24 - Sales To Foreign Governments, Diplomatic And Consular Officials
- Section 810-6-3-.24.01 - Foreign Diplomatic And Consular Officials (Repealed)
- Section 810-6-3-.25 - Fuel Oil Used In Firing Kilns
- Section 810-6-3-.26 - Gas Districts
- Section 810-6-3-.27 - Gases: Acetylene, Oxygen, Hydrogen
- Section 810-6-3-.28 - Gas, Motor Fuels and Lubricants
- Section 810-6-3-.29 - Grass Sod
- Section 810-6-3-.30 - Grease Protective, When Exempt From Sales And Use Tax
- Section 810-6-3-.31 - Herbicides (Repealed)
- Section 810-6-3-.32 - Historical Preservation Authorities
- Section 810-6-3-.33 - Industrial Development Board
- Section 810-6-3-.34 - Insecticides And Fungicides
- Section 810-6-3-.35 - Interstate Shipments Subject To Sales Tax
- Section 810-6-3-.35.01 - Interstate Commerce
- Section 810-6-3-.35.02 - Interstate Commerce, Sales In
- Section 810-6-3-.36 - Liquefied Petroleum Gas, Liquefied Natural Gas and Compressed Natural Gas
- Section 810-6-3-.36.01 - Liquefied Petroleum Gas, Exempt From Sales Tax
- Section 810-6-3-.37 - Livestock. (REPEALED)
- Section 810-6-3-.37.01 - Meals Furnished Along with Rooms by Schools and Colleges (Repealed)
- Section 810-6-3-.37.02 - Exemption From Lodgings Tax For Film Production Companies Approved By The Alabama Film Office (REPEALED)
- Section 810-6-3-.37.03 - Exemption For Certain Items Furnished To Medicaid Recipients
- Section 810-6-3-.38 - Medical Clinic Boards
- Section 810-6-3-.39 - Motor Freight Lines, Sales To
- Section 810-6-3-.39.01 - Reserved
- Section 810-6-3-.39.02 - Motor Freight Lines, Sales To. (REPEALED)
- Section 810-6-3-.40 - Municipal Housing Authority
- Section 810-6-3-.41 - Exemption For Municipal Special Health Care Facilities
- Section 810-6-3-.41.01 - Exemption For Certain Health Care Authorities
- Section 810-6-3-.41.02 - Exemption For Improvement Districts
- Section 810-6-3-.42 - National Farm Loan Associations
- Section 810-6-3-.42.01 - Reserved
- Section 810-6-3-.42.02 - Nonresidents, Sales To
- Section 810-6-3-.42.03 - Sales Of Certain Automotive Vehicles To Nonresidents For First Use And Registration Or Titling Outside Alabama
- Section 810-6-3-.43 - Nurserymen - Sales Of Plants, Seedlings, Nursery Stock And Floral Products
- Section 810-6-3-.43.01 - Reserved
- Section 810-6-3-.43.02 - Reserved
- Section 810-6-3-.43.03 - Reserved
- Section 810-6-3-.43.04 - Reserved
- Section 810-6-3-.43.05 - Paper Manufacturers - Items Used Not Subject To Tax Or Exempt
- Section 810-6-3-.44 - Parakeets, Parrots, Canaries
- Section 810-6-3-.45 - Peat Moss
- Section 810-6-3-.46 - Air And Water Pollution Control Exemption
- Section 810-6-3-.46.02 - Post Office, Sales To The
- Section 810-6-3-.47 - Poultry Products
- Section 810-6-3-.47.01 - Prescription Drugs
- Section 810-6-3-.47.02 - Private Schools, Sales To
- Section 810-6-3-.47.03 - Property To State, City, Or County For Use By Public Schools, Sales Of
- Section 810-6-3-.47.04 - Public Schools, Sales To
- Section 810-6-3-.47.05 - Public Schools - Athletic Equipment, Sales To
- Section 810-6-3-.47.06 - Public Schools, Public School Principals Or Teachers, Etc., Sales To
- Section 810-6-3-.48 - Repairs To Equipment, When Not Subject To Tax
- Section 810-6-3-.48.01 - Reserved
- Section 810-6-3-.48.02 - Reserved
- Section 810-6-3-.48.03 - Reserved
- Section 810-6-3-.48.04 - Reserved
- Section 810-6-3-.48.05 - Exemption For Certain Purchases By Film Production Companies Approved By The Alabama Film Office (REPEALED)
- Section 810-6-3-.49 - Reserved
- Section 810-6-3-.50 - Reserved
- Section 810-6-3-.51 - Municipal Sales And Use Taxes And Gross Receipts Taxes
- Section 810-6-3-.52 - State Sales, Use, And Lodgings Tax Exemption For Qualified Production Companies
- Section 810-6-3-.53 - Reserved
- Section 810-6-3-.54 - Reserved
- Section 810-6-3-.55 - Reserved
- Section 810-6-3-.56 - Reserved
- Section 810-6-3-.57 - Reserved
- Section 810-6-3-.58 - Reserved
- Section 810-6-3-.59 - Reserved
- Section 810-6-3-.60 - Reserved
- Section 810-6-3-.61 - Reserved
- Section 810-6-3-.62 - Reserved
- Section 810-6-3-.63 - Reserved
- Section 810-6-3-.64 - Reserved
- Section 810-6-3-.65 - Sales Tax Holiday for "Back-to-School"
- Section 810-6-3-.66 - Sales Tax Holiday For Severe Weather Preparedness
- Section 810-6-3-.67 - Sheriff's Purchases
- Section 810-6-3-.67.01 - Reserved
- Section 810-6-3-.67.02 - Ships, Sales Of
- Section 810-6-3-.67.03 - Ships, Sales To
- Section 810-6-3-.67.04 - Certificate of Exemption - Fuel and/or Supplies Purchased for Use or Consumption Aboard Vessels Engaged in Foreign or International Commerce or in Interstate Commerce
- Section 810-6-3-.68 - Ships, Vessels And Barges - Fifty Tons Burden: Definition And Method Of Determination
- Section 810-6-3-.68.01 - Load Displacement Of Vessels, Barges, Ships, Other Watercraft, And Commercial Fishing Vessels - Definition And Method Of Determination
- Section 810-6-3-.69 - Stale Bread And Table Waste Sold For Consumption For Livestock
- Section 810-6-3-.69.01 - Reserved
- Section 810-6-3-.69.02 - Exemption For United States, State, County, City, And Other Exempt Entities From The Payment Of Sales Tax, And Purchases Made Through The Use Of Purchasing Agents
- Section 810-6-3-.70 - Reserved
- Section 810-6-3-.71 - Ties And Timbers - When Not Subject To Tax
- Section 810-6-3-.72 - Tung Meal
- Section 810-6-3-.72.01 - Reserved
- Section 810-6-3-.72.02 - United States, Sales To
- Section 810-6-3-.72.03 - Reserved
- Section 810-6-3-.72.04 - Reserved
- Section 810-6-3-.72.05 - Vitamins, Minerals, And Dietary Supplements
- Section 810-6-3-.73 - Warranty Parts - Manufacturer's Warranty
- Section 810-6-3-.74 - Wrapping Paper, Poultry Processors
- Section 810-6-3-.75 - Septic Tanks
- Section 810-6-3-.76 - Property Purchased For Export And Sales Tax Refunds On Certain Purchases Of Tangible Personal Property In Alabama For Export To And Use In A Foreign Country
- Section 810-6-3-.77 - Exemption For Certain Purchases By Contractors And Subcontractors In Conjunction With Construction Contracts With Certain Governmental Entities And Statutorily Exempt Entities
- Section 810-6-3-.78 - Sales Of Aircraft Manufactured, Sold And Delivered In Alabama