| Sales Tax |
| |
|
Exemption from Alabama State
Sales Tax and Local Gross Receipts Taxes
|
| Sales of personal
property to the University, a unit of Alabama state
government, are exempt from Alabama state sales
tax under Section 40-23-4(a)(11) of the Code of
Alabama 1975. The Alabama 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 Alabama state sales tax
and local gross receipts taxes. |
| |
| Charges for the
use of rooms, lodgings or other accommodations by
the University are subject to Alabama 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
(PDF) |
| Florida
(PDF) |
| Mississippi
(PDF) |
| Ohio
(PDF) |
| Texas (PDF) |
| USA's
501 (c)(3) Determination Letter (PDF) |
|
| Official
reports and documents for the University of
South Alabama faculty and staff are available
in Adobe .PDF format. If you already have
the Adobe Acrobat Reader you're all set to
download. If not, you can download the FREE
Acrobat Reader by clicking the graphic below:
|
| |
|
|
| |
|
