Resale certificate · Alabama

How to Use the Alabama Sales Tax License

The short answer. The Alabama Sales Tax License lets a business buy goods for resale without paying Alabama sales tax. The Alabama Department of Revenue issues the Alabama Sales Tax License to a registered buyer, rather than the buyer filling in a form. We have not confirmed which other documents Alabama accepts beyond those named on this page.

Resale Certificates in Alabama at a Glance

What Alabama calls it	Alabama Sales Tax License
How you get it	Issued by the state
Documents accepted	Not confirmed
Your certificate	Not linked here
Who may give one	Depends on the circumstances
MTC uniform certificate	Accepted, with conditions
Streamlined Sales Tax certificate	Not confirmed
How long it lasts	Expires each year
Blanket certificate	Not confirmed
What protects the seller	Not confirmed
Seller keeps it for	Not confirmed
Law	Alabama law, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in Alabama

Whether a buyer must hold an Alabama sales tax license to buy for resale depends on the circumstances. A buyer located in Alabama buys for resale under its Alabama sales tax license. A retailer located outside Alabama may instead use the sales tax license issued by the state where it is located, and Alabama does not issue sales tax licenses to remote businesses with no Alabama location.

The Alabama Department of Revenue issues the Alabama Sales Tax License to a registered buyer, rather than the buyer filling in a form.

Which Documents Are Accepted

We have not confirmed which other documents Alabama accepts beyond those named on this page.

The Multistate Tax Commission lists Alabama among the states that accept its uniform resale certificate, with conditions. The Commission's notes for Alabama say: Alabama leaves the seller responsible for determining whether the buyer's claim for exemption is valid.

We have not confirmed whether Alabama accepts the Streamlined Sales Tax Certificate of Exemption; check with the Alabama Department of Revenue.

How Long It Lasts

The Alabama Sales Tax License expires each year. The sales tax license that serves as Alabama's resale certificate must be renewed each November to December. A license that is not renewed expires, and no tax-exempt purchases may be made with an expired license.

We have not confirmed whether one certificate may cover repeat purchases from the same seller in Alabama.

For Sellers Who Accept One

We have not confirmed what protects a seller that takes a resale certificate in Alabama; check with the Alabama Department of Revenue.

We have not confirmed how long a seller should keep a resale certificate; check with the Alabama Department of Revenue.

Worth Knowing in Alabama

Alabama's Department of Revenue says its resale certificate is officially called a Sales Tax License, which you print from your My Alabama Taxes account. A separate state-issued Form STE-1 is for wholesalers and others who are not required to hold a sales tax license and have a place of business in Alabama.

More for Alabama Businesses

Alabama's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
Alabama LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Alabama, for selling through a marketplace.

Frequently Asked Questions

: Alabama calls it the Alabama Sales Tax License. The Alabama Department of Revenue issues the Alabama Sales Tax License to a registered buyer, rather than the buyer filling in a form.
: Whether a buyer must hold an Alabama sales tax license to buy for resale depends on the circumstances. A buyer located in Alabama buys for resale under its Alabama sales tax license. A retailer located outside Alabama may instead use the sales tax license issued by the state where it is located, and Alabama does not issue sales tax licenses to remote businesses with no Alabama location.
: The Multistate Tax Commission lists Alabama among the states that accept its uniform resale certificate, with conditions. The Commission's notes for Alabama say: Alabama leaves the seller responsible for determining whether the buyer's claim for exemption is valid. We have not confirmed whether Alabama accepts the Streamlined Sales Tax Certificate of Exemption; check with the Alabama Department of Revenue.
: The Alabama Sales Tax License expires each year. The sales tax license that serves as Alabama's resale certificate must be renewed each November to December. A license that is not renewed expires, and no tax-exempt purchases may be made with an expired license. We have not confirmed whether one certificate may cover repeat purchases from the same seller in Alabama.
: We have not confirmed what protects a seller that takes a resale certificate in Alabama; check with the Alabama Department of Revenue. We have not confirmed how long a seller should keep a resale certificate; check with the Alabama Department of Revenue.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified Alabama sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

admincode.legislature.state.al.us/api/rule/810-6-1-.144.03Ala. Admin. Code r. 810-6-1-.144.03, Resale, Sales For
revenue.alabama.gov/faqs/what-guidance-is-there-for-vendors-drop-shipping-into-alabama-and-remote-sellers/ALDOR FAQ: What guidance is there for vendors drop-shipping into Alabama and remote sellers?
revenue.alabama.gov/faqs/where-do-i-get-a-copy-of-my-resale-certificate/ALDOR FAQ: Where do I get a copy of my resale certificate
revenue.alabama.gov/wp-content/uploads/2020/02/810-6-5-.01.01.pdfAla. Admin. Code r. 810-6-5-.01.01, Renewal of an Annual License
revenue.alabama.gov/wp-content/uploads/2025/11/Sales-Tax-Renewal-Notice_10312025-for-Website.FINAL_.pdfALDOR Notice: Annual Renewal of Alabama Tax Licenses (Oct. 31, 2025)
admincode.legislature.state.al.us/api/rule/810-6-5-.02Ala. Admin. Code r. 810-6-5-.02, State Sales and Use Tax Certificate of Exemption (Form STE-1)
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales & Use Tax Resale Certificate, Multijurisdiction (rev. 10/14/2022)
streamlinedsalestax.org/Shared-Pages/State-DetailStreamlined Sales Tax Governing Board, State Detail (member state list)
Law on resale certificates in Alabama: Ala. Admin. Code r. 810-6-1-.144.03

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.