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University of South Alabama
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Tax Accounting
 
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:
 
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University of South Alabama - Mobile Alabama 36688-0002 / 1 (251) 414-8297
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Last date changed: July 13, 2007 10:57 AM
http://www.southalabama.edu/financialaffairs/taxaccounting/sales.html

University of South Alabama