Resale certificates by state
Alabama resale certificate
The official form, whether Alabama takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- No single required state form · State guidance (opens in a new tab)
- No state-prescribed resale certificate form; ALDOR treats the buyer's Sales Tax License as the 'resale certificate' and requires the seller to record the buyer's license (account) number
- Expires?
- Unconfirmed
- No official ALDOR guidance found on expiration or renewal of resale documentation.
- Accepts the SST certificate?
- Unconfirmed
- Accepts the MTC certificate?
- Yes
- Out-of-state buyers can use it?
- Yes
- Rule 810-6-1-.144.03 extends tax-free wholesale purchasing to retailers located outside Alabama that hold the sales tax license required by their home state; ALDOR's FAQ confirms an out-of-state sales tax license can be used.
- Buyer must be registered in Alabama?
- With limits
- Alabama-located buyers must hold an Alabama sales tax license to buy at wholesale; buyers located outside Alabama may instead rely on the license required by the state where they are located.
How to fill out and accept the certificate
- Get the buyer's Alabama sales tax license (account) number, or for a buyer located outside Alabama, its home-state sales tax license number.
- 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.
- 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.
When a seller is protected
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.
Seller record-keeping
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.
Common mistakes
- 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.
Multistate certificates in Alabama
SST Certificate of Exemption
Unconfirmed
Alabama is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. ALDOR posts the MTC form and accepts home-state resale licenses for out-of-state retailers.
MTC Uniform Resale Certificate
Yes
MTC note: Alabama puts the burden on each seller to judge whether the buyer's exemption claim is valid.
Alabama resale certificate FAQ
What form is used for a resale certificate in Alabama?
Alabama does not publish a single required resale form. No state-prescribed resale certificate form; ALDOR treats the buyer's Sales Tax License as the 'resale certificate' and requires the seller to record the buyer's license (account) number. The Alabama Department of Revenue explains what the certificate must contain.
Does Alabama accept multistate resale certificates?
Alabama is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. ALDOR posts the MTC form and accepts home-state resale licenses for out-of-state retailers. Alabama is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate. MTC note: Alabama puts the burden on each seller to judge whether the buyer's exemption claim is valid.
Do Alabama resale certificates expire?
We could not confirm a set expiration period from official Alabama sources. Check with the Alabama Department of Revenue before you rely on it.
Can an out-of-state business use a resale certificate in Alabama?
Rule 810-6-1-.144.03 extends tax-free wholesale purchasing to retailers located outside Alabama that hold the sales tax license required by their home state; ALDOR's FAQ confirms an out-of-state sales tax license can be used.
Related reading
- Alabama sales tax guide: rates, nexus thresholds and filing rules
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- ALDOR FAQ: Resale Certificate (opens in a new tab)
- ALDOR FAQ: Using an out-of-state sales tax license in Alabama (opens in a new tab)
- Ala. Admin. Code r. 810-6-1-.144.03, Resale, Sales For (opens in a new tab)
- ALDOR Sales and Use Tax Rules (incl. 810-6-4-.10 and 810-27-1-7-.01) (opens in a new tab)
- ALDOR E-Filing, Payments and Assistance (Tax Account Status Check) (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (non-member) (opens in a new tab)
- ALDOR: Uniform Sales & Use Tax Certificate - Multijurisdiction (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Alabama Department of Revenue before you rely on a certificate.
Resale certificates in other states
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