Form ST: EX-A2 "Application for Certificate of Exemption for an Industrial or Research Enterprise Project" - Alabama

What Is Form ST: EX-A2?

This is a legal form that was released by the Alabama Department of Revenue - a government authority operating within Alabama. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on June 1, 2019;
  • The latest edition provided by the Alabama Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form ST: EX-A2 by clicking the link below or browse more documents and templates provided by the Alabama Department of Revenue.

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Download Form ST: EX-A2 "Application for Certificate of Exemption for an Industrial or Research Enterprise Project" - Alabama

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A
D
r
ST: EX-A2
lAbAMA
epArTMeNT of
eveNue
6/19
S
u
T
D
AleS AND
Se
Ax
iviSioN
Application for
Sales and use Tax Certificate of exemption
For an Industrial or Research Enterprise Project
This Certificate of Exemption will be limited to purchases which qualify for an abatement of sales and use taxes
pursuant to Code of Alabama 1975, Section 40-9B-1, et seq., 40-9C-1, et seq., and/or 40-9G-1, et seq.
APPLICANT’S LEGAL NAME
FEDERAL EMPLOYER IDENTIFICATION NUMBER (FEIN)
MAILING ADDRESS
CITY, STATE, AND ZIP
ADDRESS OF THE PROJECT SITE
CONTACT PERSON
IF THIS IS A CONTRACTOR APPLICATION, INCLUDE NAME OF THE PRIVATE USER (I.E. ABATED ENTITY)
BUSINESS PHONE NUMBER
DATE ABATEMENT WAS GRANTED
ESTIMATED PROJECT COMPLETION DATE PER ABATEMENT AGREEMENT
(      )
A general contractor must attach a letter from the private user that it will be making purchases of tangible personal
property to be incorporated into the project referenced above. A contractor or subcontractor must attach a letter from the
private user or the general contractor that it will be making purchases of tangible personal property to be incorporated into
the project referenced above.
The undersigned hereby makes application for a certificate of exemption (form STe-2) in accordance with the provi-
sions of Sales and use Tax rule 810-6-4-.24 and further agrees to abide by the procedures outlined in Sales and use Tax
rule 810-6-4-.24.01. See instructions for preparation of form ST:ex-A2.
Name ______________________________________________________
Mail to:
                    (PLEASE PRINT)
Alabama Department of Revenue
Signature ___________________________________________________
Attn: Abatement Program Administrator
P. O. Box 327001
Montgomery, AL 36132-7001
Title ________________________________________________________
(334) 242-1175
Date ________________________________________________________
A
D
r
ST: EX-A2
lAbAMA
epArTMeNT of
eveNue
6/19
S
u
T
D
AleS AND
Se
Ax
iviSioN
Application for
Sales and use Tax Certificate of exemption
For an Industrial or Research Enterprise Project
This Certificate of Exemption will be limited to purchases which qualify for an abatement of sales and use taxes
pursuant to Code of Alabama 1975, Section 40-9B-1, et seq., 40-9C-1, et seq., and/or 40-9G-1, et seq.
APPLICANT’S LEGAL NAME
FEDERAL EMPLOYER IDENTIFICATION NUMBER (FEIN)
MAILING ADDRESS
CITY, STATE, AND ZIP
ADDRESS OF THE PROJECT SITE
CONTACT PERSON
IF THIS IS A CONTRACTOR APPLICATION, INCLUDE NAME OF THE PRIVATE USER (I.E. ABATED ENTITY)
BUSINESS PHONE NUMBER
DATE ABATEMENT WAS GRANTED
ESTIMATED PROJECT COMPLETION DATE PER ABATEMENT AGREEMENT
(      )
A general contractor must attach a letter from the private user that it will be making purchases of tangible personal
property to be incorporated into the project referenced above. A contractor or subcontractor must attach a letter from the
private user or the general contractor that it will be making purchases of tangible personal property to be incorporated into
the project referenced above.
The undersigned hereby makes application for a certificate of exemption (form STe-2) in accordance with the provi-
sions of Sales and use Tax rule 810-6-4-.24 and further agrees to abide by the procedures outlined in Sales and use Tax
rule 810-6-4-.24.01. See instructions for preparation of form ST:ex-A2.
Name ______________________________________________________
Mail to:
                    (PLEASE PRINT)
Alabama Department of Revenue
Signature ___________________________________________________
Attn: Abatement Program Administrator
P. O. Box 327001
Montgomery, AL 36132-7001
Title ________________________________________________________
(334) 242-1175
Date ________________________________________________________
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ST:ex-A2
6/19
NSTruCTioNS
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NOTE: Exemption certificates will not be issued unless Form ST:EX-
2) Signed letter from the Private User or General Contractor
A2 is completely filled out and all supporting documentation is
approving the Sub- Contractor that will be making purchases of
provided to substantiate the issuance of the certificate of exemption.
tangible personal property to be incorporated into the project.
The certificate of exemption will be effective the date the abatement
Letter must be submitted on appropriate letterhead.
is granted by resolution by the granting authority. Only those purchas-
General Information
es made after the abatement is granted will qualify for the sales and
use tax abatement.
Once the exemption application is approved, an exemption certificate
Once the Private User (company granted the abatement) has been
is mailed to the certificate holder to present to vendors for purchases
issued a certificate of exemption, contractors may apply for a certifi-
of building materials, construction materials, and personal property to
cate of exemption to work on behalf of the project.
be incorporated into the Industrial or Research Enterprise Project
In order to expedite the processing of your application, please include
related to the specific project.
the following documentation when submitting your application:
All certificate holders that qualify to make purchases for an Industrial
Private User
or Research Enterprise Project for qualifying projects are responsible
Please include the following documentation to make a complete
for reporting and remitting unabateable sales and use taxes, including
abatement packet:
county and municipal sales and use taxes levied for educational pur-
1) Signed ST:EX-A2 application
poses. Unabated taxes shall not be remitted to the vendor.
2) A copy of the executed abatement agreement
Certificates are not transferrable and may only be used by the person,
3) A copy of the certified resolution by the authorized public body
firm, or corporation whose name appears at the bottom of the certifi-
4) A copy of the combined application for abatement of taxes
cate. The certificate is not authorized to be used for purchases which
(Form CO:CAA, CAAC or CAAG).
do not qualify for abatement. These returns are required to be filed
5) Documentation that the private user is enrolled in the E-Verify
through the department’s online tax return filing and payment portal,
program. For more information go to https://www.e-verify.gov/.
My Alabama Taxes (https://myalabamataxes.alabama.gov) or
6) Proof that a copy of the resolution and abatement agreement
through the local tax administering agency. See Rule 816-6-4-.24.
was provided to the county commission by certified mail or
physical delivery if an authority other than the county was the
Extension Request
granting authority.
7) Project Notification with the Alabama Department of Commerce.
Certificates of exemption can be extended up to one year from the
Contact the local economic development agency for issuance of
original expiration date stated in the abatement agreement. If an
notification.
extension request is beyond one year or if the original expiration date
General Contractor Application
has been expired for over a year, the granting authority must approve
the extension by sending a letter to the abatement administrator.
1) Signed application, include the name of the private user that
was granted the abatement.
The application and required documentation may be mailed or faxed
2) Signed letter from the Private User approving the general con-
to (334) 242-0550.
tractor that will be making purchases of tangible personal prop-
erty to be incorporated into the project.
Mailing Address:
3) List of subcontractors. List shall be provided on General
Attn: Abatement Program Administrator
Contractor’s letterhead. List can be updated as needed.
Commissioner’s Office
Alabama Department of Revenue
Sub-Contractor Application
P.O. Box 327001
1) Signed application, include the name of the private user that
Montgomery, AL 36132-7001
was granted the abatement by the local granting authority.
(334) 242-1175
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