(a) All persons or companies, other than governmental entities as defined in Section 40-9-60, exempt from the payment of Alabama sales, use, and lodgings tax, regardless of the type of transaction or whether the tangible personal property is subject to sales and use tax, or whether the accommodations are subject to lodgings tax, may be required to file an information report in a manner as prescribed by the Department of Revenue.
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Terms Used In Alabama Code 40-9-61

  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1
(b) Any person or company that does not comply with the reporting requirements of this article and any rules promulgated thereunder, may be barred from the use of any certificate of exemption for up to six months for the first offense and one year for the second offense. On the third offense, the person or company shall be barred from the use of any certificate of exemption until the time as the person or company is authorized to obtain a certificate of exemption pursuant to a joint resolution by the Legislature.
(c) Notwithstanding any provision of law to the contrary, a person or company receiving an exemption from the payment of sales or use tax for the gross proceeds of the sales of gold, silver, platinum, and palladium bullion, and money under Section 40-23-4 shall not be required to file a report relating to that exemption by the Department of Revenue under this section.
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