Alabama § 40-23-4.3 Exemption Form for Certain Agricultural Purposes

Alabama Statutes

§ 40-23-4.3 — Exemption Form for Certain Agricultural Purposes

Alabama § 40-23-4.3

JurisdictionAlabama

Title 40Revenue and Taxation

Ch. 23Sales and Use Taxes

Art. 1Sales Tax

Div. 1General Provisions

This text of Alabama § 40-23-4.3 (Exemption Form for Certain Agricultural Purposes) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-23-4.3 (2026).

Text

In connection with the purchases of tangible personal property described in subdivisions (2), (4), and (22) of subsection (a) of Section 40-23-4, and therefore exempt from taxation as therein provided, the filing by the purchaser at retail of such property with the seller of a certificate in substantially the following form shall relieve the seller of any obligation to collect tax under Chapter 23 of this title with respect to the sales described therein:
Exemption Certification Respecting
Fertilizers, Insecticides, Fungicides, and Seedlings
The undersigned
__________________________________
(name) (address)
_______________________, hereby certifies that the items of
(SCS Farm number, if available)
tangible personal property purchased by the undersigned on this date from
__________________

Free access — add to your briefcase to read the full text and ask questions with AI

In connection with the purchases of tangible personal property described in subdivisions (2), (4), and (22) of subsection (a) of Section 40-23-4, and therefore exempt from taxation as therein provided, the filing by the purchaser at retail of such property with the seller of a certificate in substantially the following form shall relieve the seller of any obligation to collect tax under Chapter 23 of this title with respect to the sales described therein:
Exemption Certification Respecting
Fertilizers, Insecticides, Fungicides, and Seedlings
The undersigned
__________________________________
(name) (address)
_______________________, hereby certifies that the items of
(SCS Farm number, if available)
tangible personal property purchased by the undersigned on this date from
____________________ (itemized receipt attached) will be used
(name of retailer)
for the purposes described in subdivisions (2), (4), or (22) of subsection (a) of Section 40-23-4, in such manner as will render the aforesaid purchase(s) exempt from sales or use taxation under the laws of Alabama. The undersigned is aware that liability to pay any such tax ultimately determined to be applicable with respect to the items so purchased will be the exclusive responsibility of the undersigned.
______________________
___________________
(Signature)
(Date)
The seller shall furnish a copy of said certificate, with receipt attached, to the purchaser and must retain the original thereof for examination by the Department of Revenue for a period of not less than one year from the date thereof.