While the Alabama sales tax of 4% applies to most transactions, there are certain items that may be exempt from taxation. Reader Question: My mother-in-law is 87 years old. Centrally Billed Account (CBA) cards are exempt from state taxes in EVERY state. The IRS allows you to take tax deductions for any legitimate expense related to running a rental property. Please consult your local tax authority for specific details. Section 810-6-5-.02 - State Sales And Use Tax Certificate Of Exemption (Form STE-1) - Issued For Wholesalers, Manufacturers And Other Product Based Exemptions Section 810-6-5-.02.01 - State Sales And Use Tax Certificate Of Exemption For Entities Having A Statutory Exemption From The Payment Of Sales, Use, And Lodgings Taxes All Sales Of Livestock Are Exempted From Sales Tax 810-6-3-.37.01 Meals Furnished Along With Rooms By Schools And Colleges 810-6-3-.37.02 Exemption From Lodgings Tax For Film Production Companies Approved By The Alabama Film Office (Repealed 2/10/12) For more information, visit our ongoing coverage of the virus and its impact on sales tax compliance. My wife was told at work that there was as exemption for property tax in Alabama for senior citizens once you reach the age of 65. NOTE: The outbreak of COVID-19 (caused by the coronavirus) may have impacted vacation rental tax filing due dates in Alabama. This property tax exemption is documented at Code of Alabama (1975) § 40-9-21. State law exempts homeowners over 65 from state property taxes. In Alabama, real property taxes are assessed at the state, county and municipal levels. These homeowners may be exempt from some or all of their county or municipal property taxes as well if they qualify for a homestead or primary residence exemption. Rental Tax. Sales Tax Exemptions in Alabama . If you own rentals, you can claim expenses in 12 categories spanning everything from interest, to insurance, repairs, and depreciation. + Rental taxes collected from customer - taxable + 30.00 = total taxable proceeds from up-front payments to dealership 2,030.00 x 1.5% state rental tax x 1.5% = Increased rental/leasing tax due from dealership to State of Alabama $ 30.45 Note: These taxable proceeds of $2,030 would be reported on the State of Alabama Rental Tax However, you must record them, according to IRS guidelines. calendar year basis, rental tax is due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues. In Alabama, certain items may be exempt from the sales tax to all consumers, not just tax-exempt purchasers.. See Rule 810-6-5-.30.01 Filing and Paying State Rental Tax and State-Administered County and Municipal Rental Taxes on a … A person who qualifies for the exemption is not required to renew the request for exemption after the initial qualification, but can simply verify the continuing disability by mailing in a form provided from the Tax Assessor/Revenue Commissioner. Therefore, if the license is not renewed pursuant to Section 40-23-6.1, Code of Alabama 1975, as amended, the State of Alabama Tax License previously issued to your business will be cancelled and you will no longer be allowed to use the Tax License in order to make tax-exempt purchases for resale or rental … Rental tax is a privilege tax levied on the lessor for the leasing or renting of tangible personal property. Some common items which are considered to be exempt are: … Section 810-6-5-.02.01 - State Sales And Use Tax Certificate Of Exemption For Entities Having A Statutory Exemption From The Payment Of Sales, Use, And Lodgings Taxes (1) The term "Department" as used in this rule shall mean the Department of Revenue of the State of Alabama. The gross receipts, including any rental tax invoiced, from the leasing or rental of tangible personal property are subject to the State rental tax at the following rates: Automotive vehicles: 1.5%; Linens/Garments: 2.0% Certain states require forms for CBA purchase cards and CBA travel cards. 810-6-3-.36.01 Liquefied Petroleum Gas, Exempt From Sales Tax 810-6-3-.37 Livestock. When you use a government purchase card such as the "GSA SmartPay" travel card for business travel, your lodging and rental car costs may be exempt from state sales tax. This page discusses various sales tax exemptions in Alabama. 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