Alabama – Certificate of Exemption Requirements For Government Entity Projects STC-1

SALT Report 3689 – Alabama Legislative Act 2013 – 205 requires the Department of Revenue to issue Form STC-1, Sales and Use Tax Certificate of Exemption for Government Entity Projects, to all contractors and subcontractors working on qualifying governmental entity projects once the Form ST: EXC-01 is approved.  Exemption Certificates will be issued as of the project start date or the received date of the application. If, upon receipt of the application, the project has already commenced, the certificate will be issued as of the received date of the application. Any purchases made prior to the issuance of a certificate will not be exempt.

Further Information:

http://revenue.alabama.gov/salestax/Contractor_Notice_20140121.pdf

http://revenue.alabama.gov/salestax/whatsnew.cfm

http://revenue.alabama.gov/salestax/ST-EXC-01.pdf