State Sales And Use Tax Certificate Of Exemption (Form STE-1) -- Issued For Wholesalers, Manufacturers And Other Product Based Exemptions., Ala. Admin. Code r. 810-6-5-.02
Summary
(1) The term "Department" as used in this regulation shall mean the Department of Revenue of the State of Alabama.
(2) Persons, firms, and corporations who are not required to have a sales tax license pursuant to § 40-23-6, Code of Ala. 1975, and who are entitled to make certain purchases at wholesale, tax free, may obtain a sales and use tax certificate of exemption by applying for same on a form provided by the Department. Upon receipt of a properly completed application and approval of same by the Department, the applicant will be issued a state sales and use tax certificate of exemption (Form STE-1) which can be copied, completed, and provided to vendors as documentation for tax exempt purchases. A Form STE-1 will not be issued to persons, firms, or corporations who have a sales tax license issued pursuant to § 40-23-6, Code of Ala. 1975, or who do not have a place of business within the State of Alabama.