Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES
- Section 810-6-5-.01 - Closure, Denial, Revocation, or Suspension Of Accounts
- Section 810-6-5-.01.01 - Renewal of an Annual License
- Section 810-6-5-.02 - State Sales And Use Tax Certificate Of Exemption (Form STE-1) - Issued For Wholesalers, Manufacturers And Other Product Based Exemptions
- Section 810-6-5-.02.01 - State Sales And Use Tax Certificate Of Exemption For Entities Having A Statutory Exemption From The Payment Of Sales, Use, And Lodgings Taxes
- Section 810-6-5-.02.02 - Informational Report For Entities Having A Statutory Exemption From The Payment Of Sales, Use, And Lodgings Taxes
- Section 810-6-5-.03 - [Effective until 12/15/2024] Contractors Gross Receipts Tax
- Section 810-6-5-.03 - [Effective 12/15/2024] Contractors' Gross Receipts Tax
- Section 810-6-5-.03.01 - [Effective until 12/15/2024] Discounts Allowed On Payments Of Contractors Gross Receipts Tax Made Before Delinquency
- Section 810-6-5-.03.01 - [Effective 12/15/2024] Contractor's Gross Receipts Tax Discount
- Section 810-6-5-.04 - Credit For Taxes In Other States
- Section 810-6-5-.04.01 - Reciprocity For Municipal And County Sales, Gross Receipts, Use And Rental Taxes
- Section 810-6-5-.04.02 - Seller's Responsibility To Collect County And Municipal Sales And Use Taxes
- Section 810-6-5-.05 - Effective Date Of New Sales And Use Tax Laws
- Section 810-6-5-.06 - Hotels, Lodging Houses, Apartment Houses, Tourist Camps
- Section 810-6-5-.09 - Leasing and Rental of Tangible Personal Property
- Section 810-6-5-.09.01 - Leasing And Rental Of Tangible Personal Property - Rule No. 2
- Section 810-6-5-.10 - Lodgings Tax As It Applies To Accommodations Provided By Trailer Courts
- Section 810-6-5-.11 - Nonresident Vendor's Liability For Use Tax On Deliveries Made Outside Alabama
- Section 810-6-5-.11.05 - Casual Sales Tax And Use Tax On Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, And Manufactured Homes
- Section 810-6-5-.11.06 - Sales And Use Tax Due On Certain Boats Purchased Out Of State Other Than At Wholesale Or Purchased In State Other Than At Wholesale From Persons Other Than Licensed Dealers
- Section 810-6-5-.12 - Personal Property Used In Rooms Or Other Lodgings
- Section 810-6-5-.13 - Persons, Firms, And Corporations Subject To Lodgings Tax
- Section 810-6-5-.14 - Pipeline Company - Property Transfers
- Section 810-6-5-.16 - Churches And Other Religious Organizations And Institutions
- Section 810-6-5-.17 - Rooms Or Other Accommodations Furnished For Purpose Other Than Sleeping Quarters
- Section 810-6-5-.18 - Sales Exclusively Of Articles For 10¢Or Less
- Section 810-6-5-.19 - Seller To Give Receipt For Tax Collected
- Section 810-6-5-.19.01 - State Use Tax Returns
- Section 810-6-5-.20 - Services Furnished In Rooms Or Other Lodgings
- Section 810-6-5-.21 - Lodgings And Programs Provided For Children, Students, Or Members Or Guests Of Nonprofit Organizations By Camps, Conference Centers, And Similar Facilities
- Section 810-6-5-.22 - Lodgings Tax Returns
- Section 810-6-5-.23 - Temporary Storage And The Use Tax Law
- Section 810-6-5-.24 - Reserved
- Section 810-6-5-.25 - Used Property Brought Into Alabama For Use By Owner
- Section 810-6-5-.26 - Utility Privilege Or License Tax
- Section 810-6-5-.26.01 - Mobile Communication Services Tax
- Section 810-6-5-.26.02 - Utility Tax Direct Pay Permit
- Section 810-6-5-.26.04 - Utility Tax Exclusion For Patronage Refunds Distributed To Members By Electric And Telephone Cooperatives
- Section 810-6-5-.26.05 - Utility Gross Receipts Tax Or Mobile Communication Services Tax Certificate Of Exemption (Form STE-3) - Responsibilities Of The Certificate Holder - Burden Of Proof - Liability For Taxes Later Determined To Be Due
- Section 810-6-5-.27 - Pharmaceutical Providers Tax
- Section 810-6-5-.27.01 - Nursing Facility Tax
- Section 810-6-5-.27.02 - Hospital Assessment For Medicaid
- Section 810-6-5-.28 - Appliances And Devices Using Electricity As An Energy Source, General Rate Applicable Thereto
- Section 810-6-5-.29 - [Effective until 12/15/2024] Oxygen And Durable Medical Equipment Dispensed To Medicare Recipients By Participating Providers
- Section 810-6-5-.29 - [Effective 12/15/2024] Oxygen And Durable Medical Equipment
- Section 810-6-5-.30 - Filing And Paying State Sales And State-Administered Sales, Use, Lodgings, And Rental Taxes On A Quarterly, Semi-Annual, Or Annual Basis
- Section 810-6-5-.30.01 - Filing And Paying State Rental Tax And State-Administered County And Municipal Rental Taxes On A Quarterly, Semi-Annual, Or Annual Basis. (REPEALED)
- Section 810-6-5-.31 - City And County Sales, Use, Rental, And Lodgings Tax Return
- Section 810-6-5-.32 - Hydroelectric Privilege License Tax Return
- Section 810-6-5-.33 - Alabama Drycleaning Environmental Response Trust Fund - Owner Of An Abandoned Drycleaning Facility Or Impacted Third Party
- Section 810-6-5-.34 - Alabama Drycleaning Environmental Response Trust Fund - Drycleaning Facilities
- Section 810-6-5-.35 - Alabama Drycleaning Environmental Response Trust Fund - Wholesale Distributors Of Drycleaning Agents
- Section 810-6-5-.36 - Prepaid Wireless 9-1-1 Charge
- Section 810-6-5-.36.01 - Sales Of Prepaid Wireless Service
- Section 810-6-5-.37 - Procedures For Beer And Wine Distributors Reporting Sales Of Beer And Wine For Resale In This State