Form ST: EXC-01 "Application for Sales and Use Tax Certificate of Exemption for Government Entity Project" - Alabama

What Is Form ST: EXC-01?

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 August 1, 2018;
  • 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 fillable version of Form ST: EXC-01 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: EXC-01 "Application for Sales and Use Tax Certificate of Exemption for Government Entity Project" - Alabama

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ST: EXC-01
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p.o. box 327710 • montgomery, Al 36132-7710
Application for
Sales and use tax Certificate of exemption
FOR GOVERNMENT ENTITY PROJECT
This Certificate of Exemption will be limited to purchases which qualify for an exemption of
sales and use taxes pursuant to Rule No. 810-6-3-.77
PROJECT INFORMATION:
PROJECT NAME
PROJECT OWNER’S FEIN (EXEMPT ENTITY)
STREET ADDRESS OF PROJECT (CITY AND COUNTY INCLUDED)
CITY
ZIP
COUNTY
APPLICANT’S INFORMATION:
RELATION: (CHOOSE ONE)
Government Entity
General Contractor
Subcontractor
APPLICANT’S LEGAL NAME
FEIN
DBA
CONSUMER’S USE TAX ACCOUNT NUMBER
MAILING ADDRESS: STREET
CITY
STATE
ZIP
COUNTY
CONTACT PERSON
BUSINESS TELEPHONE NUMBER
( 
)
EMAIL ADDRESS
PROJECT START DATE (PROVIDED BY GENERAL CONTRACTOR)
PROJECT COMPLETION DATE (PROVIDED BY GENERAL CONTRACTOR)
ESTIMATED START DATE (FOR APPLICANT)
ESTIMATED COMPLETION DATE (FOR APPLICANT)
WILL THE APPLICANT HAVE ANY SUBCONTRACTORS ON THIS JOB?
NAME OF PARTY TO THE CONTRACT
Yes     
No    If yes, please attach list.
JOB DESCRIPTION
WILL ANY POLLUTION CONTROL EXEMPTION BE APPLICABLE?
ESTIMATED POLLUTION CONTROL COST
Yes     
No
$
TOTAL PROJECT BID AMOUNT
LABOR COST
MATERIAL COST
(APPLICANT’S PORTION OF PROJECT)
(APPLICANT’S PORTION OF PROJECT)
(APPLICANT’S PORTION OF PROJECT)
$
$
$
REVENUE DEPARTMENT USE ONLY
PENDING DOCUMENTATION / INFORMATION:
GCL
SBL
Contract / NTP / LOI
LOS
Project Dates / Breakdown of Costs
Contact Dates:
Received Date:
Forwarded for Denial:
PAGE 1
ST: EXC-01
8/18
A
D
r
lAbAmA
epArtment of
evenue
Reset
S
u
t
D
AleS AnD
Se
Ax
iviSion
p.o. box 327710 • montgomery, Al 36132-7710
Application for
Sales and use tax Certificate of exemption
FOR GOVERNMENT ENTITY PROJECT
This Certificate of Exemption will be limited to purchases which qualify for an exemption of
sales and use taxes pursuant to Rule No. 810-6-3-.77
PROJECT INFORMATION:
PROJECT NAME
PROJECT OWNER’S FEIN (EXEMPT ENTITY)
STREET ADDRESS OF PROJECT (CITY AND COUNTY INCLUDED)
CITY
ZIP
COUNTY
APPLICANT’S INFORMATION:
RELATION: (CHOOSE ONE)
Government Entity
General Contractor
Subcontractor
APPLICANT’S LEGAL NAME
FEIN
DBA
CONSUMER’S USE TAX ACCOUNT NUMBER
MAILING ADDRESS: STREET
CITY
STATE
ZIP
COUNTY
CONTACT PERSON
BUSINESS TELEPHONE NUMBER
( 
)
EMAIL ADDRESS
PROJECT START DATE (PROVIDED BY GENERAL CONTRACTOR)
PROJECT COMPLETION DATE (PROVIDED BY GENERAL CONTRACTOR)
ESTIMATED START DATE (FOR APPLICANT)
ESTIMATED COMPLETION DATE (FOR APPLICANT)
WILL THE APPLICANT HAVE ANY SUBCONTRACTORS ON THIS JOB?
NAME OF PARTY TO THE CONTRACT
Yes     
No    If yes, please attach list.
JOB DESCRIPTION
WILL ANY POLLUTION CONTROL EXEMPTION BE APPLICABLE?
ESTIMATED POLLUTION CONTROL COST
Yes     
No
$
TOTAL PROJECT BID AMOUNT
LABOR COST
MATERIAL COST
(APPLICANT’S PORTION OF PROJECT)
(APPLICANT’S PORTION OF PROJECT)
(APPLICANT’S PORTION OF PROJECT)
$
$
$
REVENUE DEPARTMENT USE ONLY
PENDING DOCUMENTATION / INFORMATION:
GCL
SBL
Contract / NTP / LOI
LOS
Project Dates / Breakdown of Costs
Contact Dates:
Received Date:
Forwarded for Denial:
PAGE 1
PROJECT NAME
PROJECT OWNER’S FEIN (EXEMPT ENTITY)
FORM OF OWNERSHIP:
Individual
Partnership
Corporation
Multi member LLC
Single member LLC
Government Entity
If applicant is a corporation, a copy of the certified certificate of incorporation, amended certificate of incorporation, certificate of
authority, or articles of incorporation should be attached. If the applicant is a limited liability company or a limited liability partnership,
a copy of the certified articles of organization should be attached.
OWNERSHIP INFORMATION:
Corporations – give name, title, home address, and Social Security Number of each officer.
Partnerships – give name, home address, Social Security Number or FEIN of each partner.
Sole Proprietorships – give name, home address, Social Security Number of owner.
LLC – give name, home address, and Social Security Number or FEIN of each member.
LLP – give name, home address, and Social Security Number or FEIN of each partner.
NAME (PLEASE PRINT)
SIGNATURE
TITLE
DATE
REVENUE DEPARTMENT USE ONLY
PENDING OTHER:
Government Entity
General Contractor
Not on LOS
Contact Dates:
Received Date:
Forwarded for Denial:
Examiner’s Remarks __________________________________________________________________________________________
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________
Examiner _______________________________________ Date _________________
PAGE 2
instructions for preparation of form St: exC-01
Sales and use tax Certificate of exemption for Government entity project
note: exemption Certificates will be issued as of the project start date or the received date of the application. if, upon
receipt of the application, the project has already commenced, the certificate will be issued as of the received date of the
application. Any purchases made prior to the issuance of a certificate will not be exempt.
*** Please allow 10 to 14 business days for your application to be processed. ***
in order to expedite the processing of your application, please include the following documentation when submitting your
application:
Exempt Entity:
1. Signed Application
2. Copy of executed/Signed Contract, letter of intent, notice of Award, and/or notice to proceed
General Contractor:
1. Signed Application
2. Copy of executed/Signed Contract, letter of intent, notice of Award, and/or notice to proceed
3. list of Subcontractors
4. Alabama board of General Contractor’s license
5. State/County business license (usually obtained through county probate office)
6. Any other municipal business licenses associated with the project
Subcontractor:
1. Signed Application
2. Alabama board of General Contractor’s license
3. State/County business license (usually obtained through county probate office)
4. Any other municipal business licenses associated with the project
5. list of Subcontractors (if any)
General contractors and subcontractors:
• Any additions and/or deletions to the list of subcontractors working on a project must be submitted to the
Department within 30 days of occurrence.
• if an extension is needed for a project, please contact the Department of revenue at the address, number, or email
listed below. extension requests should be submitted no more than 30 days after expiration date.
• Subcontractor’s estimated Start Date should be the date they will begin working on the project and ordering
mate-rials instead of the General Contractor’s estimated Start Date for the project.
tHere iS A filinG reQuirement if Your AppliCAtion iS ApproveD. the return will be filed
through the Consumer’s use tax account. please see the following page for detailed instructions and general
information regarding the reporting requirements.
the application and required documentation may be mailed, faxed, or emailed to the following:
fax:
(334) 353-7867
email:
Stexemptionunit@revenue.alabama.gov
mailing Address: Attn: Contractor’s exemption
Alabama Department of revenue
Sales & use tax Division
room 4303
po box 327710
montgomery, Al 36132-7710
General Information and Instructions Regarding the
Reporting Requirements for Contractors Awarded an Exemption Certificate
A contractor’s exemption certificate for a Government entity project is needed in order to purchase materials tax exempt
for the qualified project. once the exemption certificate has been applied for and awarded, there is a monthly filing
requirement to report the purchases that have been made for each exempt project. the Consumer’s use (Cnu) tax account
is used to report the tax-exempt purchases made with each certificate for each exempt project for each month.
the consumer’s use tax return must be filed for each of the months covered by the exemption certificate. (for example, if
the certificate’s effective date is June 29, 2014 and the expected completion date is october 1, 2014, a consumer’s use tax
return must be filed for each of the following months: June, July, August, September, and october.) A return muSt be filed
each month to report the monthly purchases. therefore, all active exemption certificates must be included on the monthly
report even if the monthly purchases for a specific project was $0.
if a Cnu tax account is not already open under the taxpayer/business name, one will automatically be assigned at the time
the exemption certificate is generated. electronic filing is required through the Department’s online filing system, my
Alabama taxes (mAt). A letter containing the online filing information will be mailed to the address on file within a few
days after the new Cnu tax account has been assigned. this letter will contain all the information needed to create your
online filing account in mAt. for questions relating to setting up the account on www.myalabamataxes.alabama.gov,
please contact business registration at 334-242-1584 or the Sales tax Division at 1-866-576-6531.
once the mAt account is set up, please log in and file the monthly Cnu tax return. there is a table located at the bottom
left hand corner labeled “Contractor’s exemption for Government Construction projects.” All three fields in the table are
required to be completed: exemption number, project number, and total amount of purchases for that specific project for
the month. Additional projects may be added on the additional rows that appear as data is added; the table will allow the
addition of more projects.
***please do not use lines 1 through 9 of the return for reporting exempt project information. leave these lines blank unless
taxable purchases were made outside of the state of Alabama that need to be reported and tax remitted. (lines 1 through
9 do not have anything to do with the exemption reporting requirements).
When the certificate expires (upon the project’s completion) and the Cnu tax account is no longer needed, please contact
the business registration unit at 334-242-1584 and close the Cnu tax account. please be advised that if there are multiple
government entity projects open, the consumer’s use tax account should remain open until the last project completion
date. for example, if project exC00AbCD ends in June of 2014 but project exC00efGH ends January of 2015, the Cnu tax
account must remain open until the end of January 2015. A return for project exC00efGH must be filed all the way
through January 2015.
if the applicant already has a Cnu tax account and it is currently set up online, please use this account to report exempt
project purchases through www.myalabamataxes.alabama.gov using the instructions provided above. the return may
then be filed as usual.
***All Consumer’s use tax returns are due on the 20th of the month following the month in which purchases were made
(i.e., the return for the month of June is due July 20th, etc. there are 20 days to file the return before it is deemed late.)
***Any penalty waiver requests may be directed to the Sales and use tax Division at 1-866-576-6531. only one waiver per
18 month period is allowed.
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