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Sales and Use Tax Certificate of Exemption for a Government Entity Project
A Sales and Use Tax Certificate of Exemption must be acquired by both the Owner and Contractor per Act 2013-205 and Section 40-9-14.1 of the
Code of Alabama
, 1975, as amended, for each government entity owned project. This applies to the following: State Agency projects, partially or fully Public School & College Authority (PSCA)-Funded projects, Alabama Community College System (ACCS) projects, Public University and other non-ACCS Public Postsecondary projects, K-12 School projects, and County or Municipal owned or funded projects. The only projects under DCM's jurisdiction to which this does not apply are privately owned hotels/motels and movie theaters.
Both the government entity Owner and the Contractor must separately apply for a certificate of exemption per project.
The Application for Sales and Use Tax Certificate of Exemption is available from:
Once awarded a certificate of exemption, the Contractor may use their own certificate to purchase materials tax exempt for a specific project.
Greater detail is available on:
Memo on Sales Tax Certificate
, dated 10/28/13.
Additional Memo from ADOR on Certificates of Sales Tax Exemption for Government Entity Projects
, dated 01/22/14.
Contractor's Exemption, Legislative Act No. 2013-205, Effective 01/01/2014
- power point presentation.
The certificate of exemption is administered by the Alabama Department of Revenue; for any questions please contact:
Alabama Department of Revenue
Sales and Use Tax Division
Alabama Department of Finance, Real Property Management - Division of Construction Management
P.O. Box 301150, Montgomery, AL 36130-1150 ◦ 770 Washington Avenue, Suite 444, Montgomery, AL 36104
Staff contact information