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Sales Tax

Exemption From ³ÉÈË¿ì²¥ State Sales Tax And Local Gross Receipts Taxes

Sales of personal property to the University, a unit of ³ÉÈË¿ì²¥ state government, are exempt from ³ÉÈË¿ì²¥ state sales tax under Section 40-23-4(a)(11) of the Code of ³ÉÈË¿ì²¥ 1975. The ³ÉÈË¿ì²¥ Department of Revenue has issued Sales and Use Tax Rule number 810-6-3-.69.02 as an interpretation of Section 40-23-4(a)(11). Since a specific exemption is provided by law, a certificate of exemption is not needed. Click here for a copy of a letter that may be given to vendors in lieu of a certificate of exemption.

A similar exemption is provided for the City of Mobile and Mobile County gross receipts taxes.

Rental And Lodgings Tax

Receipts from the rental of tangible personal property to the University are subject to ³ÉÈË¿ì²¥ state sales tax and local gross receipts taxes.

Charges for the use of rooms, lodgings or other accommodations by the University are subject to ³ÉÈË¿ì²¥ state lodgings tax and local gross receipts taxes.

Other States

Sales to the University are presently exempt from sales tax in the states of Colorado, Florida, Mississippi and Ohio, but only if the purchase is not made with cash or the employee's personal credit card. The payment must be made directly by the University. Click on the following links for forms and other information to be presented to the vendor in order to establish the exemption.

Colorado 
Florida
Idaho
Kansas
Mississippi 
Ohio 
Texas 
USA's 501 (c)(3) Determination Letter