Sales and Use Tax Certificate of Exemption for a Government Entity Project

  • A Sales and Use Tax Certificate of Exemption must be separately acquired by the Owner and Construction Contractors 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 and private K-12 schools.
  • DCM strongly recommends that Owners, General Contractors, and Subcontractors fill out and simultaneously submit their required separate application forms to the Alabama Department of Revenue as quickly as possible after contract execution.

  • The Application for Sales and Use Tax Certificate of Exemption is available from:
  • Once awarded a certificate of exemption, Contractors may use their own certificate to purchase materials tax exempt for a specific project.
  • Greater detail is available on:

  • For any questions please contact the Alabama Department of Revenue which administers the certificate of exemption:

    ATTN: Contractor's Exemption
    Alabama Department of Revenue
    Sales and Use Tax Division
    Room 4303
    P.O. Box 327710
    Montgomery, AL 36132-7710
    334-242-1490 (phone), 334-353-7867 (fax)