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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 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
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:
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.
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
P.O. Box 327710
Montgomery, AL 36132-7710
334-242-1490 (phone), 334-353-7867 (fax)
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