University of South Alabama University of South Alabama USA Home   Web Index   Search   Directories   FAQ    

Tax Accounting    

DIVISION OF
FINANCIAL AFFAIRS
   
Our Goals    
Scholarships/Fellowships   
Education Tax Credits   
Honoraria Payments to Foreign Visitors   
Sales Tax   
Charitable Contributions to the University   
Awards   
Employee or Independent Contractor?   
Unrelated Business Income Tax   
Tax Accounting Home   
Financial Affairs Home   
USA Home   

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:    
Get Acrobat Reader
University of South Alabama   Contact Us
Text Only Options

Top of page


Text Only Options

Open the original version of this page.

Usablenet Assistive is a UsableNet product. Usablenet Assistive Main Page.