Sales tax is a privilege tax imposed on the retail sale of tangible personal property sold in Alabama by businesses located in Alabama. The tax is collected by the seller from their customer and remitted directly to the state. All sales of tangible personal property are retail sales except those defined as wholesale sales.
ALABAMA EXEMPTIONS: Some of the enumerated exemptions are :
ALABAMA EXEMPTION CERTIFICATES: It is the seller's duty under the Sales and Use Tax Laws to know the general and customary business of the customer and to collect the amount of tax due. A seller, who acts in good faith and reasonably believes a tax exempt purchase is legal, is not liable for sales or use tax for which the purchaser provides the seller with a State Sales and Use Tax Certificate of Exemption later. (Alabama Regulation 810-6-1-.184)
To verify the status of an Alabama issued resale or exemption number: Login to the Alabama Paperless Filing & Payment System.