Ala. Admin. Code r. 810-6-3-.07.05

Current through Register Vol. 43, No. 1, October 31, 2024

Section 810-6-3-.07.05 - Charitable And Non-Profit Organizations And Institutions

(1) Unless specifically exempted by statute, charitable and nonprofit organizations and institutions are subject to the sales and use tax levied under Title 40, Chapter 23, Code of Ala. 1975, and related collection, remittance, and reporting requirements.

(a) Entities, other than governmental entities as defined in § 40-9-60, Code of Ala. 1975, which have a statutory exemption are required to obtain a Certificate of Exemption (Form STE-1) in accordance with Rule 810-6-5-.02.01 and file an informational report in accordance with Rule 810-6-5-.02.02. (§ 40-9-61 )

(b) The validity of a certificate of exemption can be verified through the department's electronic filing system or by contacting a department representative.

Ala. Admin. Code r. 810-6-3-.07.05

Readopted through APA effective October 1, 1982, Filed December 5, 1984. Amended: January 10, 1985. Amended: Filed January 19, 1988; June 2, 1989; December 22, 1989; November 1, 1990; May 6, 1992. Amended: Filed September 7, 1993; effective October 12, 1993. Amended: Filed August 30, 1994; effective October 4, 1994. Amended: Filed December 1, 19 95; effective January 5, 1996. Amended: Filed October 1, 1996; effective November 5, 1996. Amended: Filed August 27, 1997; effective October 1, 1997. Amended: Filed February 3, 1998; effective March 10, 1998. Amended: Filed September 15, 1998; effective October 20, 1998. Amended: Filed January 4, 2001; effective February 8, 2001. Amended: Filed July 8, 2011; effective August 12, 2011.

Amended: Filed December 19, 201 2 ; effective January 23, 2013.

Amended by Alabama Administrative Monthly Volume XXXVII, Issue No. 08, May 31, 2019, eff. 6/10/2019.

Author: Debbie Lee

Statutory Authority:Code of Ala. 1975, §§ 40-2A-7(a)(5), Title 40 Chapters 9 and 23, Rules 810-6-5-.02.01, 810-6-5 - .02.02.