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: https://revenue.alabama.gov/wp-content/uploads/2017/05/ST-EXC-01.pdf.
  • 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:

  • 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
    334-242-1490 (phone)
    STExemptionUnit@revenue.alabama.gov