Revenue chapter 810 6 3 supp 6 30 19 6 3 1 alabama code

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Revenue

Chapter 810-6-3

ALABAMA DEPARTMENT OF REVENUE SALES AND USE TAX DIVISION ADMINISTRATIVE CODE

CHAPTER 810-6-3 EXEMPTIONS FROM SALES AND USE TAX

TABLE OF CONTENTS

810-6-3-.01

810-6-3-.01.01 810-6-3-.01.02 810-6-3-.02 810-6-3-.03 810-6-3-.03.01 810-6-3-.03.02

810-6-3-.04 810-6-3-.05

810-6-3-.06

810-6-3-.06.01 810-6-3-.06.02 810-6-3-.06.03 810-6-3-.06.04

810-6-3-.07 810-6-3-.07.01 810-6-3-.07.02 810-6-3-.07.03 810-6-3-.07.04 810-6-3-.07.05

810-6-3-.07.06

810-6-3-.08 810-6-3-.09

810-6-3-.10 810-6-3-.11

Exemptions For Agricultural Products Sold By The Producer Agriculture, Definition Of Livestock, Definition Of Alabama State Bar American National Red Cross (Reserved) Automotive Vehicles, Certificate Of Exemption - Out-Of-State/City/County Delivery Form Baby Chicks And Poults Blackstrap Molasses Sold For Consumption By Livestock (Repealed 7/9/98) Bone Meal And Oyster Shells Sold For Consumption By Livestock (Repealed 7/9/98) (Reserved) (Reserved) (Reserved) Boxing And Wrestling Matches Staged By National Guard Canteens Of Alabama National Guard (Reserved) (Reserved) (Reserved) (Reserved) Charitable And Non-Profit Organizations And Institutions United Appeal Funds And Supported Charities Chicken Litter Chinchillas, Hampsters, Mice, And Rabbits (Reserved) Cotton Seed Meal

Revised 4/14/22

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Chapter 810-6-3

Revenue

810-6-3-.12

810-6-3-.12.01 810-6-3-.12.02

810-6-3-.13 810-6-3-.14 810-6-3-.15

810-6-3-.16

810-6-3-.17 810-6-3-.18 810-6-3-.19 810-6-3-.20 810-6-3-.20.01

810-6-3-.21 810-6-3-.22

810-6-3-.23 810-6-3-.23.01 810-6-3-.24

810-6-3-.24.01

810-6-3-.25 810-6-3-.26 810-6-3-.27

810-6-3-.28 810-6-3-.29 810-6-3-.30

810-6-3-.31 810-6-3-.32 810-6-3-.33 810-6-3-.34 810-6-3-.35

810-6-3-.35.01 810-6-3-.35.02 810-6-3-.36

Cotton Seed Meal Exchanged For Cotton Seed (Reserved) Credit Unions, Federal And State Chartered, Sales By Defense Plant Corporation Department Of Pensions And Security Federal Charge Card Program, Exemption Certification Federal And State Chartered Credit Unions Federal Production Credit Associations Federal Savings And Loan Associations Feed For Livestock And Poultry Fertilizer Exemption Certification Form Respecting Fertilizers, Insecticides, Fungicides, And Seedlings (Form ST: EXC-1) Fish And Minnow Sales By Producers Florists, Sales Of Nursery Stock And Floral Products By Fluid, Milk Food Banks Sales to Foreign Governments, Diplomatic And Consular Officials Foreign Diplomatic And Consular Officials (Repealed 8/5/15) Fuel Oil Used In Firing Kilns Gas Districts Gases: Acetylene, Oxygen, Hydrogen (Repealed 12/10/97) Gasoline, Motor Fuels, And Lubricants Grass Sod Grease Protective, When Exempt From Sales And Use Tax (Repealed 7/30/98) Herbicides Historical Preservation Authorities Industrial Development Board Insecticides And Fungicides Interstate Shipments Subject To Sales Tax Interstate Commerce Interstate Commerce, Sales In Liquefied Petroleum Gas, Liquefied Natural Gas and Compressed Natural Gas

Revised 4/14/22

6-3-2

Revenue

810-6-3-.36.01

810-6-3-.37

810-6-3-.37.01

810-6-3-.37.02

810-6-3-.37.03

810-6-3-.38 810-6-3-.39 810-6-3-.39.01 810-6-3-.39.02 810-6-3-.40 810-6-3-.41

810-6-3-.41.01

810-6-3-.41.02 810-6-3-.42 810-6-3-.42.01 810-6-3-.42.02 810-6-3-.42.03

810-6-3-.43

810-6-3-.43.01 810-6-3-.43.02 810-6-3-.43.03 810-6-3-.43.04 810-6-3-.43.05

810-6-3-.44 810-6-3-.45 810-6-3-.46

810-6-3-.46.02 810-6-3-.47 810-6-3-.47.01

Chapter 810-6-3

Liquefied Petroleum Gas, Exempt From Sales Tax Livestock. All Sales Of Livestock Are Exempted From Sales Tax Meals Furnished Along With Rooms By Schools And Colleges Exemption From Lodgings Tax For Film Production Companies Approved By The Alabama Film Office (Repealed 2/10/12) Exemption For Certain Items Furnished To Medicaid Recipients Medical Clinic Boards (Reserved) (Reserved) Motor Freight Lines, Sales To Municipal Housing Authority Exemption For Municipal Special Health Care Facilities Exemption For Certain Health Care Authorities Exemption For Improvement Districts National Farm Loan Associations (Reserved) Nonresidents, Sales To Sales Of Certain Automotive Vehicles To Nonresidents For First Use And Registration Or Titling Outside Alabama Nurserymen - Sales Of Plants, Seedlings, Nursery Stock And Floral Products (Reserved) (Reserved) (Reserved) (Reserved) Paper Manufacturers - Items Used Not Subject To Tax Or Exempt (Repealed 11/3/98) Parakeets, Parrots, Canaries Peat Moss Air And Water Pollution Control Exemption Post Office, Sales To The Poultry Products Prescription Drugs

Revised 4/14/22

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Chapter 810-6-3

Revenue

810-6-3-.47.02

810-6-3-.47.03

810-6-3-.47.04 810-6-3-.47.05

810-6-3-.47.06

810-6-3-.48

810-6-3-.48.01 810-6-3-.48.02 810-6-3-.48.03 810-6-3-.48.04 810-6-3-.48.05

810-6-3-.49 810-6-3-.50 810-6-3-.51

810-6-3-.52

810-6-3-.53 810-6-3-.54 810-6-3-.55 810-6-3-.56 810-6-3-.57 810-6-3-.58 810-6-3-.59 810-6-3-.60 810-6-3-.61 810-6-3-.62 810-6-3-.63 810-6-3-.64 810-6-3-.65 810-6-3-.66

810-6-3-.67 810-6-3-.67.01 810-6-3-.67.02 810-6-3-.67.03

Exemption From Sales And Use Tax For Privately Owned Educational Institutions Property To State, City, Or County For Use By Public Schools, Sales Of Public Schools, Sales To Public Schools - Athletic Equipment, Sales To Public Schools, Public School Principals Or Teachers, Etc., Sales To Repairs To Equipment, When Not Subject To Tax (Reserved) (Reserved) (Reserved) (Reserved) Exemption For Certain Purchases By Film Production Companies Approved By The Alabama Film Office (Repealed 2/10/12) (Reserved) (Reserved) Municipal Sales And Use Taxes And Gross Receipts Taxes (Repealed 9/5/13) State Sales, Use, And Lodgings Tax Exemption For Qualified Production Companies (Reserved) (Reserved) (Reserved) (Reserved) (Reserved) (Reserved) (Reserved) (Reserved) (Reserved) (Reserved) (Reserved) (Reserved) Sales Tax Holiday For "Back-To-School" Sales Tax Holiday For Severe Weather Preparedness Sheriff's Purchases (Reserved) Ships, Sales Of Ships, Sales To

Revised 4/14/22

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Revenue 810-6-3-.67.04

810-6-3-.68

810-6-3-.68.01

810-6-3-.69

810-6-3-.69.01 810-6-3-.69.02

810-6-3-.70 810-6-3-.71 810-6-3-.72 810-6-3-.72.01 810-6-3-.72.02 810-6-3-.72.03 810-6-3-.72.04 810-6-3-.72.05 810-6-3-.73 810-6-3-.74 810-6-3-.75 810-6-3-.76

810-6-3-.77

810-6-3-.78

Chapter 810-6-3

Certificate Of Exemption - Fuel And/Or Supplies Purchased For Use Or Consumption Aboard Vessels Engaged In Foreign Or International Commerce Or In Interstate Commerce Ships, Vessels And Barges - Fifty Tons Burden Definition And Method Of Determination (Repealed) Load Displacement Of Vessels, Barges, Ships, Other Watercraft, And Commercial Fishing Vessels Stale Bread And Table Waste Sold For Consumption For Livestock (Repealed 7/9/98) (Reserved) 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 (Reserved) Ties And Timbers - When Not Subject To Tax (Repealed 10/20/98) Tung Meal (Reserved) United States, Sales To (Reserved) (Reserved) Vitamins, Minerals, And Dietary Supplements Warranty Parts - Manufacturer's Warranty Wrapping Paper, Poultry Processors (Repealed 7/30/98) Septic Tanks 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 Exemption For Certain Purchases By Contractors And Subcontractors In Conjunction With Construction Contracts With Certain Governmental Entities Sales Of Aircraft Manufactured, Sold and Delivered In Alabama

Revised 4/14/22

6-3-5

Chapter 810-6-3

Appendix A

Attachments

Revenue

810-6-3-.01 Producer.

Exemptions For Agricultural Products Sold By The

(1)

There are two exemptions in the sales and use

tax statutes relative to agricultural products sold by the

producer. One is found in ??40-23-4(a)(5) and 40-23-62(8), Code

of Ala. 1975, and the other in ?40-23-4(a)(44)(45), Code of Ala.

1975. A sale of agricultural products that does not qualify for

one of these exemptions may still qualify for the other.

(2)

??40-23-4(a)(5) and 40-23-62(8), Code of Ala.

1975, exempt sales of products of the farm, dairy, grove, or

garden from sales and use tax when the products (i) are sold by

the producer, by members of the producer's immediate family, or

by persons employed by the producer to assist in the production

of the products and (ii) have not been processed, except to the

extent that the products are customarily processed by operators

of farms, dairies, groves or gardens in preparing products for

market.

(a)

This exemption does not apply to agricultural

products sold by the producer through a store which the producer

operates. (Curry v. Reeves, 195 So. 428 (Ala. 1940)).

(b)

Unlike the exemption outlined in paragraph (3)

below, this exemption is not limited to products that are

planted, cultivated, and harvested by the producer. Examples of

products that may qualify for this exemption but not the

exemption in paragraph (3) include but are not limited to milk,

eggs, catfish, minnows, bees, honey, rabbits, and hamsters

produced on farms.

(3)

Section 40-23-4(a)(44), (45) exempts fruit or

other agricultural products from sales and use tax when sold by

the person or corporation that planted or cultivated, and

harvested the products on land owned or leased by them. Unlike

the exemption outlined in paragraph (2) above, this exemption is

not lost to the producer who sells qualifying agricultural

products through a store operated by the producer.

(4)

Sales of agricultural products which otherwise

qualify for one or both of the exemptions outlined in paragraphs

(2) and (3) above, do not lose their exempt status if the

products, retain their raw, unprocessed form when prepared by

Revised 4/14/22

6-3-6

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