Alabama: certificado de revenda

Como preencher e aceitar o certificado

1. Get the buyer's Alabama sales tax license (account) number, or for a buyer located outside Alabama, its home-state sales tax license number.
2. Record the buyer's name, address, and sales tax account number on each resale invoice and your retained copy, or once in a customer file or ledger that each invoice can be matched to.
3. Before accepting an Alabama-issued number, log in to My Alabama Taxes and use Other Actions > Search > 'Verify account numbers' to check the account's status.

Quando o vendedor está protegido

Rule 810-6-4-.10: a seller claiming a sale for resale must show the buyer's name, address, and sales tax account number on the invoice and the retained copy (or record the account number once in its books or a customer card file that ties to each invoice). Without that information the Department treats the sale as a prima facie taxable retail sale. No specific good-faith safe-harbor window (e.g., 90/120 days) for resale documentation was found in official sources.

Guarda de registros pelo vendedor

Rule 810-27-1-7-.01 requires multistate taxpayers to keep records of sales/use tax transactions for at least six years from the date the related return was filed; a general retention period specific to resale documentation for in-state-only sellers was not confirmed.

Erros comuns

• Leaving the buyer's sales tax account number off the invoice or customer file, which lets ALDOR treat the sale as a taxable retail sale.
• Expecting a separate state resale form: Alabama has no state-specific resale certificate, and the buyer's Sales Tax License serves as the resale certificate.
• Selling tax-free for items the buyer does not resell in its regular course of business; the wholesale exemption covers only property the buyer resells.

Certificados multiestaduais em Alabama

Perguntas frequentes sobre o certificado de revenda: Alabama