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| RULE NUMBER | RULE NAME |
|---|---|
| 810-1-6-.01 | Signature Requirements of Tax Returns and Other Documents of All Types Filed by Electronic Methods |
| 810-1-6-.02 | Scope of the Rules |
| 810-1-6-.03 | Definitions |
| 810-1-6-.04 | Internet-Based Electronic Filing and Payment of Taxes to be Provided Through Electronic Return Originators |
| 810-1-6-.05 | Tax Types Covered and Requirements for Tax Returns |
| 810-1-6-.06 | Electronic Payment Requirements and Determining Timely Payment |
| 810-1-6-.07 | Determining Timely Filing of Electronic Returns |
| 810-1-6-.08 | Acceptance of Electronic Return Originators into Program and Revocation of Acceptance into the Program |
| 810-1-6-.09 | Requirements for Filing Declaration |
| 810-1-6-.10 | Requirements for Submitting Tax Returns |
| 810-1-6-.11 | Requirement for Testing Prior to Department Approval |
| 810-1-6-.12 | Taxes Required to be Filed Electronically |
| 810-1-6-.13 | Requirements for Third-Party Bulk Filers |
| 810-6-1-.01 | Accountants |
| 810-6-1-.02 | Advertising Agencies |
| 810-6-1-.03 | Air Bag Materials |
| 810-6-1-.04 | Radio and Television Antennas and Television Satellite Dishes |
| 810-6-1-.05 | Auctioneer |
| 810-6-1-.06 | Automobile Painting |
| 810-6-1-.07 | Automobile Parts Installed for Customer |
| 810-6-1-.08 | Automobile Repair Shops |
| 810-6-1-.08.01 | Automotive Supply Jobbers, Sales by |
| 810-6-1-.09 | Automobile Repair Shops and Garages |
| 810-6-1-.10 | Automobile Seat Covers, Top Linings, Vinyl Tops |
| 810-6-1-.12 | Automotive Vehicles |
| 810-6-1-.12.01 | Courtesy Deliveries of Automotive Vehicles by Alabama Dealers for Out-of State Dealers |
| 810-6-1-.13 | Awnings |
| 810-6-1-.14 | Awnings, Metal |
| 810-6-1-.22 | Barter, Exchange, Trade-In |
| 810-6-1-.23 | Beer Tax |
| 810-6-1-.24 | Bingo |
| 810-6-1-.27 | Building Materials |
| 810-6-1-.28 | Building Materials Defined |
| 810-6-1-.29 | Building Materials Manufactured by Contractors |
| 810-6-1-.30 | Carpeting and Other Floor Coverings |
| 810-6-1-.31 | Carrying Charges, Finance Charges |
| 810-6-1-.32 | Casings Sold to Meat Processors |
| 810-6-1-.33 | Casual Sales |
| 810-6-1-.33.01 | Application of Casual Sales Tax and Use Tax To Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, and Manufactured Homes Purchased from the U.S. Government, the State of Alabama, or Counties or Incorporated Municipalities of the State of Alabama |
| 810-6-1-.33.02 | State Casual Sales and Use Tax Returns |
| 810-6-1-.34 | Caterers |
| 810-6-1-.35 | Chemicals Used In Treating Crude Oil |
| 810-6-1-.36 | Commercial Fish Feed |
| 810-6-1-.37 | Computer Hardware and Software |
| 810-6-1-.38 | Consigned Property |
| 810-6-1-.45 | Contractors Furnishing and Erecting Building Materials Under Contract with the United States |
| 810-6-1-.46 | Contractor's Liability |
| 810-6-1-.46.01 | Bleacher Systems, Lockers, Backstops, and Other Fixtures Installed in Gymnasiums |
| 810-6-1-.47 | Coupons, Receipts from Redemption |
| 810-6-1-.50 | Dentists, Dental Laboratories, and Dental Supply Houses |
| 810-6-1-.51 | Deposit on Bottles |
| 810-6-1-.52 | Direct Mail Advertising, Printer's Liability |
| 810-6-1-.53 | Cash Discounts |
| 810-6-1-.54 | Discounts Based on Volume Sales |
| 810-6-1-.55 | Doctors, Medical |
| 810-6-1-.56 | Dual Business |
| 810-6-1-.58 | Electrical Supplies and Equipment Sold to Contractors and Manufacturers |
| 810-6-1-.59 | Welding Rods and Fluxes |
| 810-6-1-.60 | Opticians, Optometrists, and Ophthalmologists |
| 810-6-1-.61 | Engravers |
| 810-6-1-.62 | Engravers, Sales of Materials are at Wholesale, Tax Free When Such Materials Become a Component of the Engraving |
| 810-6-1-.63 | Federal Admission Taxes |
| 810-6-1-.64 | Federal Excise Taxes, Manufacturers |
| 810-6-1-.65 | Federal Excise Taxes, Retailers |
| 810-6-1-.66 | Fencing |
| 810-6-1-.67 | Florists, Telegraphic Orders |
| 810-6-1-.69 | Containers, Components of Containers, Labels, Pallets, and Shipping Supplies |
| 810-6-1-.72 | Gases: Acetylene, Oxygen, Hydrogen |
| 810-6-1-.73 | Gases: Propane and Butane |
| 810-6-1-.75 | Gratuities and Tips |
| 810-6-1-.76 | Hospitals, Infirmaries, Sanitariums, and Like Institutions - Private |
| 810-6-1-.77.01 | Ice, Sales of |
| 810-6-1-.79.03 | Industrial Uniforms, Sales or Replacement of |
| 810-6-1-.80 | Ingredient or Component of Product Manufactured or Compounded for Sale |
| 810-6-1-.80.01 | Oils Used in Aluminum Rolling Process |
| 810-6-1-.80.02 | Materials Purchased by Manufacturers and Compounders for Use as Rust Preventatives or Protective Coatings |
| 810-6-1-.81 | Installation Charges |
| 810-6-1-.81.01 | Interior Decorators and Interior Designers |
| 810-6-1-.84 | Labor or Service Charges |
| 810-6-1-.85 | Laundries, Dry-Cleaning Establishments |
| 810-6-1-.88 | Lawyers |
| 810-6-1-.89 | Lease Sales - Retention of Title |
| 810-6-1-.89.02 | Licensed Dealers, Sales to |
| 810-6-1-.90 | Machine Shops |
| 810-6-1-.91 | Made-to-Order and Custom Sales |
| 810-6-1-.93 | Materials From Which Patterns are Manufactured |
| 810-6-1-.94 | Materials Used in Plating |
| 810-6-1-.95 | Materials Used in Repairing |
| 810-6-1-.97 | Materials Used on Road and Bridge Projects |
| 810-6-1-.98 | Mattress Renovation |
| 810-6-1-.99 | Meals Served by Boarding Houses |
| 810-6-1-.100 | Meals, Snacks, Drinks, and Beverages Served in Alabama by Railroads, Airlines, and other Transportation Companies |
| 810-6-1-.101 | Meals Served to School Children in the School Buildings |
| 810-6-1-.102 | Meals Sold to the Public |
| 810-6-1-.103 | Metal Name Plates |
| 810-6-1-.104 | Microfilming of Records |
| 810-6-1-.105 | Modular Buildings |
| 810-6-1-.106 | Monuments, Memorial Stones, Grave Markers, and other Decorative or Commemorative Objects |
| 810-6-1-.107 | Movie Theaters |
| 810-6-1-.107.02 | Motor Freight Lines, Sales to |
| 810-6-1-.109 | Name Plates, Metal |
| 810-6-1-.110 | Newspapers |
| 810-6-1-.110.01 | Newspapers, Sales of |
| 810-6-1-.111 | Occasional Sale |
| 810-6-1-.112 | Outdoor Advertising Signs |
| 810-6-1-.113 | Outside Signs, Furnished |
| 810-6-1-.114 | Painters |
| 810-6-1-.116 | Parts and Materials Used to Repair or Recondition Dealers' Automobiles |
| 810-6-1-.117 | Pawnbrokers |
| 810-6-1-.118 | Peddlers, Truckers |
| 810-6-1-.119 | Photographs, Photostats, Blueprints, Etc. |
| 810-6-1-.123 | Pig and Scrap Iron |
| 810-6-1-.124 | Pipe Fittings |
| 810-6-1-.125 | Place of Amusement |
| 810-6-1-.125.01 | Amusement Tax Due on Fees Collected by Golf Courses Open to the Public |
| 810-6-1-.126 | Pole Line Construction |
| 810-6-1-.128 | Postal Uniforms |
| 810-6-1-.129 | Premiums and Gifts |
| 810-6-1-.130 | Printers |
| 810-6-1-.131 | Withdrawals of Products Manufactured, Compounded, or Processed for Sale |
| 810-6-1-.132 | Proofs, Wholesale, Tax Free |
| 810-6-1-.133 | Pump Installed by a Contractor |
| 810-6-1-.134 | Pumps |
| 810-6-1-.137 | Raw Materials and Supplies Purchased by Manufacturers and Compounders |
| 810-6-1-.138 | Rebuilding of Tracks, Idlers, and Rollers |
| 810-6-1-.140 | Recordings Purchased for Use With Musical Devices |
| 810-6-1-.141 | Repairs, Outside or Sublet |
| 810-6-1-.142 | Repairs to Equipment |
| 810-6-1-.143 | Repairs to Real Property |
| 810-6-1-.144 | Repairs to Tires and Tubes |
| 810-6-1-.144.03 | Resale, Sales for |
| 810-6-1-.145 | Meals Furnished to Employees by Restaurants |
| 810-6-1-.147 | Returned Merchandise |
| 810-6-1-.148 | Rural Electrification Authority (REA) |
| 810-6-1-.150 | Sale |
| 810-6-1-.150.05 | Sand, Gravel, and Other Building Materials, Sales of |
| 810-6-1-.166 | Shoe Repairs |
| 810-6-1-.167 | Structural Steel |
| 810-6-1-.168 | Table Wine Tax |
| 810-6-1-.170 | Theatrical Productions, Symphonies, Etc. |
| 810-6-1-.172 | Taxability of Cross Ties and Timbers |
| 810-6-1-.173 | Tin Shops |
| 810-6-1-.174 | Tobacco Tax |
| 810-6-1-.175 | Top Soil, Fill Dirt, Sand and Gravel |
| 810-6-1-.176 | Trade Stamps and Trade Coupons |
| 810-6-1-.177 | Trading Stamps |
| 810-6-1-.178 | Transportation Charges |
| 810-6-1-.179 | Transportation Costs, Sellers |
| 810-6-1-.180 | Truck Trailers and Semitrailers |
| 810-6-1-.181 | Undertakers and Morticians |
| 810-6-1-.182 | Upholstery Shops |
| 810-6-1-.183 | Used and Secondhand Property |
| 810-6-1-.183.02 | Sales of Tangible Personal Property Through Vending Machines |
| 810-6-1-.184 | Seller Sells Tax Free at the Seller's Risk |
| 810-6-1-.185 | Venetian Blinds |
| 810-6-1-.186 | Veterinarians |
| 810-6-1-.186.03 | Warehousemen, Sales Made By |
| 810-6-1-.186.04 | Warehousemen, Sales To |
| 810-6-1-.186.05 | Warranty, Extended or Service Contract |
| 810-6-1-.187 | Warranty Contracts - Replacements of Articles |
| 810-6-1-.188 | Watch and Jewelry Repair Shops |
| 810-6-1-.189 | Wheel Weights |
| 810-6-1-.190 | Whiskey Tax |
| 810-6-1-.194 | Wrapping Paper |
| 810-6-1-.195 | X-ray Machines, Heart Catheterization Machines, Computerized Tomography Machines and Consumable Supplies Used Therein |
| 810-6-1-.196 | Withdrawals From Inventory |
| 810-6-1-.197 | Sales Taxes Paid by Certain Camps |
| 810-6-2-.01 | Abrasives - Shot, Grit, Etc. |
| 810-6-2-.02 | Accessories on New Automobiles, Applicable Tax Levy |
| 810-6-2-.02.05 | Agricultural Publications |
| 810-6-2-.03 | Annealing Pots |
| 810-6-2-.04 | Automotive Demonstrator, Levy of Tax |
| 810-6-2-.06 | Baking Pans |
| 810-6-2-.07 | Barbers and Beauticians |
| 810-6-2-.08 | Belting |
| 810-6-2-.09 | Boiler Tubes |
| 810-6-2-.09.02 | Sales of Textbooks, Other Books, and School Supplies by Schools |
| 810-6-2-.10 | Coal Loading Machines |
| 810-6-2-.11 | Coal Cutting Machines |
| 810-6-2-.12 | Coke, Petroleum |
| 810-6-2-.12.05 | Community Action Agencies |
| 810-6-2-.12.06 | Compressors, Tar Buckets, Portable Signs |
| 810-6-2-.13 | Compositions |
| 810-6-2-.14 | Cotton Gins |
| 810-6-2-.15 | Crossties Used In Mining |
| 810-6-2-.15.03 | Double Wide Mobile Homes |
| 810-6-2-.15.05 | Dry Docks |
| 810-6-2-.16 | Dust Collecting Equipment |
| 810-6-2-.17 | Electric Motors |
| 810-6-2-.18 | Electric Mine Locomotives |
| 810-6-2-.19 | Electric Motors, When Furnishing Power for Machines used in Manufacturing, Compounding, Processing, Mining or Quarrying and Plant Maintenance |
| 810-6-2-.22 | Engravers and the Machine Rate |
| 810-6-2-.22.05 | Federal Tax on Hazardous Chemicals |
| 810-6-2-.25 | Refractories, Rates Applicable to |
| 810-6-2-.27 | Gold, Coin and Bullion |
| 810-6-2-.28 | Gravel Screens |
| 810-6-2-.29 | Hand Tools Not Exempted as Machines |
| 810-6-2-.30 | Hose - Water, Steam, or Air |
| 810-6-2-.31 | Hospitals, Infirmaries, Sanitariums, and Like Institutions - State, City, and County |
| 810-6-2-.32 | House Trailers and Mobile Homes |
| 810-6-2-.32.05 | Hydraulic Oils |
| 810-6-2-.33 | Ice Plants |
| 810-6-2-.34 | Improvised Attachments for Machines Used in Manufacturing |
| 810-6-2-.36 | Kerosene Used in Making Molds |
| 810-6-2-.36.02 | Lawnmowers |
| 810-6-2-.36.05 | Lay-Away Sales |
| 810-6-2-.37 | Lumber and Timbers Used in Mine Tipple |
| 810-6-2-.38 | Lumber and Timbers Used in Mining |
| 810-6-2-.39 | Machine Shop Equipment |
| 810-6-2-.41 | Machines Furnished and Installed by Building Contractors |
| 810-6-2-.41.01 | Sales of Electrical Generators |
| 810-6-2-.42 | Machines or Machinery Not Used in Manufacturing |
| 810-6-2-.43 | Self-Propelled Draglines Used in Mining |
| 810-6-2-.46 | Manufacturer's Use of Patterns |
| 810-6-2-.46.01 | Marine Dealers, Sales By |
| 810-6-2-.47 | Material Handling Equipment |
| 810-6-2-.48 | Materials From Which Patterns are Manufactured, Tax Rates Applicable |
| 810-6-2-.49 | Mats Purchased for Use in Newspaper Advertising |
| 810-6-2-.50 | Meals Furnished Along With Rooms By Schools and Colleges |
| 810-6-2-.51 | Meals Sold By Schools |
| 810-6-2-.51.05 | Members of Armed Services Stationed in Alabama Subject to Sales and Use Taxes |
| 810-6-2-.51.07 | Metal Cleaning Chemicals |
| 810-6-2-.52 | Molding Machines |
| 810-6-2-.52.03 | Music Machines |
| 810-6-2-.52.05 | National and State Banks |
| 810-6-2-.53 | Negatives |
| 810-6-2-.54 | Packaging Equipment |
| 810-6-2-.56 | Pan Glaze |
| 810-6-2-.56.01 | Used Equipment |
| 810-6-2-.57 | Parts and Attachments for Machines Used in Manufacturing |
| 810-6-2-.58 | Patterns Purchased for Use |
| 810-6-2-.59 | Patterns Used by Operators of Foundries |
| 810-6-2-.62 | Pipe Threading Machines |
| 810-6-2-.63 | Piping |
| 810-6-2-.64 | Piping in Manufacturing Plant |
| 810-6-2-.65 | Plates, Printers |
| 810-6-2-.66 | Platform Trucks |
| 810-6-2-.66.05 | Portable Power Saws |
| 810-6-2-.67 | Power Cables |
| 810-6-2-.68 | Power Lines |
| 810-6-2-.69 | Printers, Applicable Tax Rate |
| 810-6-2-.71 | Proofs |
| 810-6-2-.72 | Pumps, Mines |
| 810-6-2-.73 | Rail Bonds Used in Mining |
| 810-6-2-.74 | Railroad Companies - Machines |
| 810-6-2-.74.05 | Railroad Rails |
| 810-6-2-.75 | Rails Used in Mining |
| 810-6-2-.78 | Repairs, Machine |
| 810-6-2-.79 | Repairs of Electric Motors and Electric Generators |
| 810-6-2-.79.03 | Repossessed Used Vehicles, Sales of |
| 810-6-2-.79.04 | Restaurants, Equipment and Supplies |
| 810-6-2-.79.05 | Rural Electrification Authority (R.E.A.) |
| 810-6-2-.87 | Sand Handling and Sand Conditioning Equipment |
| 810-6-2-.88 | Sawdust Removal Equipment |
| 810-6-2-.88.02 | School Buses |
| 810-6-2-.88.03 | Schools and Colleges Owned by the State, Counties or Cities, Sales Made By |
| 810-6-2-.88.04 | Exemption for Certain Sales By Elementary and Secondary Schools, School Sponsored Clubs and Organizations, and School Affiliated Groups |
| 810-6-2-.89 | Scrap Metal Shredder |
| 810-6-2-.91 | Soda Fountains and Ice Cream Cabinets |
| 810-6-2-.92 | Soft Drink Bottlers |
| 810-6-2-.92.02 | State, County and City, Sales Made By |
| 810-6-2-.93 | Steel Plate |
| 810-6-2-.94 | Storage Tanks |
| 810-6-2-.95 | Supplies and Materials |
| 810-6-2-.96 | Switchboards |
| 810-6-2-.97 | Tanks Used In Manufacturing |
| 810-6-2-.98 | Equipment Used by Television, Cable TV, and Radio Stations |
| 810-6-2-.99 | Tool Steel |
| 810-6-2-.100 | Track Accessories Used In Mining |
| 810-6-2-.101 | Transformers |
| 810-6-2-.102 | Trolley, Materials, Mine |
| 810-6-2-.103 | Truck Bodies, Rates of Tax |
| 810-6-2-.104 | Used Automotive Vehicles |
| 810-6-2-.104.02 | Used Vehicles Acquired in Trades, Sales of |
| 810-6-2-.105 | Wire Rope |
| 810-6-2-.106 | Wire Rope Used on Machines |
| 810-6-2-.107 | Wholesale Sales |
| 810-6-2-.108 | Paper Manufacturers, Tax Rates Applicable to |
| 810-6-3-.01 | Exemptions for Agricultural Products Sold by the Producer |
| 810-6-3-.01.01 | Agriculture, Definition of |
| 810-6-3-.01.02 | Livestock, Definition of |
| 810-6-3-.02 | Alabama State Bar |
| 810-6-3-.03 | American National Red Cross |
| 810-6-3-.03.02 | Automotive Vehicles, Certificate of Exemption/Out-of-State Delivery Form |
| 810-6-3-.04 | Baby Chicks and Poults |
| 810-6-3-.06.04 | Boxing and Wrestling Matches Staged By National Guard |
| 810-6-3-.07 | Canteens of Alabama National Guard |
| 810-6-3-.07.05 | Charitable Organizations and Institutions |
| 810-6-3-.08 | Chicken Litter |
| 810-6-3-.09 | Chinchillas, Hamsters, Mice, and Rabbits |
| 810-6-3-.11 | Cottonseed Meal |
| 810-6-3-.12 | Cotton Seed Meal Exchanged For Cotton Seed |
| 810-6-3-.12.02 | Credit Unions, Federal and State Chartered, Sales By |
| 810-6-3-.13 | Defense Plant Corporation |
| 810-6-3-.14 | County Departments of Human Resources |
| 810-6-3-.16 | Federal and State Chartered Credit Unions |
| 810-6-3-.17 | Federal Production Credit Associations |
| 810-6-3-.18 | Federal Savings and Loan Associations |
| 810-6-3-.19 | Feed For Livestock and Poultry |
| 810-6-3-.20 | Fertilizer |
| 810-6-3-.20.01 | Exemption Certification Form Respecting Fertilizers, Insecticides, Fungicides, and Seedlings (Form ST:EXC-1) |
| 810-6-3-.21 | Fish and Minnow Sales by Producers |
| 810-6-3-.22 | Florists, Sales of Nursery Stock and Floral products by |
| 810-6-3-.23 | Fluid Milk |
| 810-6-3-.23.01 | Food Banks |
| 810-6-3-.24 | Foreign Government |
| 810-6-3-.24.01 | Foreign Diplomatic and Consular Officials |
| 810-6-3-.25 | Fuel Oil Used In Firing Kilns |
| 810-6-3-.26 | Gas Districts |
| 810-6-3-.28 | Gasoline, Motor Fuels, and Lubricants |
| 810-6-3-.29 | Grass Sod |
| 810-6-3-.31 | Herbicides |
| 810-6-3-.32 | Historical Preservation Authorities |
| 810-6-3-.33 | Industrial Development Board |
| 810-6-3-.34 | Insecticides and Fungicides |
| 810-6-3-.35 | Interstate Shipments Subject to Sales Tax |
| 810-6-3-.35.01 | Interstate Commerce |
| 810-6-3-.35.02 | Interstate Commerce, Sales In |
| 810-6-3-.36 | Liquefied Petroleum Gas |
| 810-6-3-.36.01 | Liquefied Petroleum Gas, Exempt From Sales Tax |
| 810-6-3-.37 | Livestock |
| 810-6-3-.37.01 | Meals Furnished Along With Rooms By Schools and Colleges |
| 810-6-3-.37.02 | Exemption from Lodgings Tax for Film Production Companies Approved by the Alabama Film Office |
| 810-6-3-.37.03 | Medicaid |
| 810-6-3-.38 | Medical Clinic Boards |
| 810-6-3-.39.02 | Motor Freight Lines, Sales To |
| 810-6-3-.40 | Municipal Housing Authority |
| 810-6-3-.41 | Exemption For Municipal Special Health Care Facilities |
| 810-6-3-.41.01 | Exemption for Certain Health Care Authorities |
| 810-6-3-.41.02 | Exemption for Improvement Districts |
| 810-6-3-.42 | National Farm Loan Associations |
| 810-6-3-.42.02 | Nonresidents, Sales To |
| 810-6-3-.42.03 | Sales of Certain Automotive Vehicles to Nonresidents for First Use and Registration or Titling Outside Alabama |
| 810-6-3-.43 | Nurserymen - Sales of Plants, Seedlings, Nursery Stock and Floral Products |
| 810-6-3-.44 | Parakeets, Parrots, Canaries |
| 810-6-3-.45 | Peat Moss |
| 810-6-3-.46 | Air and Water Pollution Control Exemption |
| 810-6-3-.46.02 | Post Office, Sales To The |
| 810-6-3-.47 | Poultry Products |
| 810-6-3-.47.01 | Prescription Drugs |
| 810-6-3-.47.02 | Private Schools, Sales To |
| 810-6-3-.47.03 | Property to State, City, or County For Use By Public Schools, Sales of |
| 810-6-3-.47.04 | Public Schools, Sales To |
| 810-6-3-.47.05 | Public Schools - Athletic Equipment, Sales To |
| 810-6-3-.47.06 | Public Schools, Public School Principals or Teachers, Etc., Sales To |
| 810-6-3-.48 | Repairs to Equipment, When Not Subject to Tax |
| 810-6-3-.48.05 | Exemption for Certain Purchases by Film Production Companies |
| 810-6-3-.51 | Municipal Sales and Use Taxes and Gross Receipts Taxes |
| 810-6-3-.65 | Sales Tax Holiday |
| 810-6-3-.67 | Sheriff's Purchases |
| 810-6-3-.67.02 | Ships, Sale of |
| 810-6-3-.67.03 | Ships, Sales To |
| 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 |
| 810-6-3-.68.01 | Load Displacement of Vessels, Barges, Ships, Other Watercraft, and Commercial Fishing Vessels - Definition and Method Of Determination |
| 810-6-3-.69.02 | State, County, City, Sales To |
| 810-6-3-.72 | Tung Meal |
| 810-6-3-.72.02 | United States, Sales To |
| 810-6-3-.72.05 | Vitamins, Minerals, and Dietary Supplements |
| 810-6-3-.73 | Warranty Parts - Manufacturer's Warranty |
| 810-6-3-.75 | Septic Tanks |
| 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 |
| 810-6-3-.77 | Exemption for Certain Purchases by Contractors and Subcontractors in Conjunction with Construction Contracts with Certain Governmental Entitites, Public Corporations, and Educational Institutions. |
| 810-6-4-.01 | Accounts Charged Off (Bad Debts) and Repossessions |
| 810-6-4-.02.05 | Consigned Property |
| 810-6-4-.03 | Discounts Allowed on Payments of Sales Tax Made Before Delinquency |
| 810-6-4-.04 | Extension of Time For Filing Return |
| 810-6-4-.06 | Failure of Seller to Collect Tax |
| 810-6-4-.07 | Farm Machines, Machinery, and Equipment |
| 810-6-4-.07.05 | Federal Excise Tax on Certain Trucks and Trailers, Retailers |
| 810-6-4-.10 | Keeping Records of Sales For Resale (Formerly Regulation L) |
| 810-6-4-.11 | Leased Departments, Filing Tax Returns for |
| 810-6-4-.13 | Permit Issued to Electric Cooperatives, Telephone Companies and Others |
| 810-6-4-.14 | Sales and Use Tax Direct Pay Permit |
| 810-6-4-.15 | Permit to Pay Sales and Use Taxes on Motor Fuels Direct to the Department of Revenue |
| 810-6-4-.17.05 | Processing, Definition |
| 810-6-4-.19 | State Sales Tax Returns Required From All Retail Vendors and Annual Schedule of Locations Required From All Retail Vendors With Multiple Locations |
| 810-6-4-.20 | Seller Must Pay and Collect Tax Due |
| 810-6-4-.21 | Reporting and Paying Sales or Sellers Use Tax on Collections of Accounts Receivable on the Seller's Books at the time of a Rate Increase |
| 810-6-4-.21.01 | Determining the Applicable Tax Levy or Tax Rate when an Existing Sales or Use Tax Levy is Replaced or Amended |
| 810-6-4-.22 | Abatement of the Sales and Use Tax Liability on Private Use Industrial Developement Property |
| 810-6-4-.23 | Application For the Abatement of the Sales and Use Tax Liability of the Private User of Private Use Property to Which a Public Authority, County, or Municipal Government Has Title or a Possessory Right |
| 810-6-4-.24 | Copy of Abatement Agreement to be Filed With the Revenue Department and the Procedures Governing the Use of Direct Pay Permits or Exemption Certificates by Private Users and Contractors |
| 810-6-4-.24.01 | Sales and Use Tax Certificate of Exemption For an Industrial or Research Enterprise Project (Form STE-2) - Responsibilities of the Certificate Holder - Burden of Proof - Liability For Taxes Later Determined to be Due |
| 810-6-4-.25 | Taxability of the Private User of Private Use Property to Which a Public Authority, County, or Municipal Government Has Title or a Possessory Right |
| 810-6-5-.02 | State Sales and Use Tax Certificate of Exemption (Form STE-1)-Responsibilities of the Certificate Holder - Burden of Proof - Liability for Taxes later determined to be due |
| 810-6-5-.03 | Contractors Gross Receipts Tax |
| 810-6-5-.03.01 | Discounts Allowed on Payments of Contractors Gross Receipts Tax Made Before Delinquency |
| 810-6-5-.04 | Credit For Taxes In Other States |
| 810-6-5-.04.01 | Reciprocity for Municipal and County Sales, Gross Receipts, Use, and Rental Taxes |
| 810-6-5-.09 | Leasing and Rental of Tangible Personal Property |
| 810-6-5-.09.01 | Leasing and Rental of Tangible Personal Property |
| 810-6-5-.11 | Nonresident Vendor's Liability For Use Tax on Deliveries Made Outside Alabama |
| 810-6-5-.11.05 | Casual Sales Tax and Use Tax on Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, and Manufactured Homes |
| 810-6-5-.13 | Persons, Firms, and Corporations Subject to Lodgings Tax |
| 810-6-5-.14 | Pipeline Company - Property Transfers |
| 810-6-5-.16 | Churches and Other Religious Organizations and Institutions |
| 810-6-5-.19 | Seller to Give Receipt For Tax Collected |
| 810-6-5-.19.01 | State Use Tax Returns |
| 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 |
| 810-6-5-.22 | Lodgings Tax Returns |
| 810-6-5-.23 | Temporary Storage and the Use Tax Law |
| 810-6-5-.25 | Used Property Brought Into Alabama For Use By Owner |
| 810-6-5-.26 | Utility Privilege or License Tax |
| 810-6-5-.26.01 | Mobile Communication Services Tax |
| 810-6-5-.26.02 | Utility Tax Direct Pay Permit |
| 810-6-5-.26.04 | Utility Tax Exclusion for Patronage Refunds Distributed to Members by Electric and Telephone Cooperatives |
| 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 |
| 810-6-5-.27 | Pharmaceutical Providers Tax |
| 810-6-5-.27.01 | Nursing Facility Tax |
| 810-6-5-.28 | Appliances and Devices Using Electricity as an Energy Source, General Rate Applicable Thereto |
| 810-6-5-.29 | Oxygen and Durable Medical Equipment Dispensed to Medicare Recipients By Participating Providers |
| 810-6-5-.30 | Filing and Paying State Sales and Use Taxes and State-Administered County and Municipal Sales and Use Taxes on a Quarterly or Annual Basis |
| 810-6-5-.30.01 | Filing and Paying State Rental and State-Administered County and Municipal Rental Taxes on a Quarterly or Annual Basis |
| 810-6-5-.31 | City and County Sales, Use, Rental, and Lodgings Tax Return |
| 810-6-5-.32 | Hydroelectric Privilege License Tax Return |
| 810-6-5-.33 | Alabama Drycleaning Environmental Response Trust Fund - Owner of an Abandoned Drycleaning Facility or Impacted Third Party |
| 810-6-5-.34 | Alabama Drycleaning Environmental Response Trust Fund - Drycleaning Facilities |
| 810-6-5-.35 | Alabama Drycleaning Environmental Response Trust Fund - Wholesale Distributors of Drycleaning Agents |
| 810-13-1-.10 | Procedures for ACH Debit Payment Method |
| Procedures for ACH Credit Payment Method | |
| 810-14-1-.26 | Release of Information Necessary to Comply With Sections 40-23-25, 40-23-82, and 40-12-224, Code of Alabama 1975 |
| 810-27-1-7.01 | Multistate Taxpayers: Recordkeeping a Sales, Use, or Rental Tax Transaction |