# Form ST:EX-A1 — Alabama ST:EX-A1: applying for a sales tax exemption

- **Canonical URL:** https://formspedia.com/us/alabama-st-ex-a1/
- **Country & Language:** United States (`en-US`)
- **Form:** Form ST:EX-A1
- **Revision:** 4/26
- **Issuing Agency:** Alabama Department of Revenue
- **Tax Area:** VAT and sales tax
- **Who Must File:** Wholesalers, manufacturers and other eligible product-based exempt applicants
- **Filing Method:** Mail the original application and attachments to the assigned Taxpayer Service Center
- **Filing Deadline:** Renew annually before the end of the month in which the certificate expires
- **Official Form PDF:** https://www.revenue.alabama.gov/wp-content/uploads/2021/10/stexa1.pdf

A wholesaler or manufacturer seeking an Alabama sales tax exemption certificate starts with ST:EX-A1. The form requires the exemption basis and ownership evidence as well as the business name. A certificate is not issued until the applicable lines are properly completed.

The official file checked here carries revision 4/26 on page 1. Its second page assigns Alabama counties to Taxpayer Service Centers and gives an out-of-state mailing route.

### Who uses ST:EX-A1 rather than ST:EX-A1-SE?

ALDOR's application guidance distinguishes ST:EX-A1 for wholesalers, manufacturers and other product-based exemptions from ST:EX-A1-SE for statutorily exempt entities. The certificate is for applicants within the Sales Tax Act who are not required to hold a sales tax license. Select the application matching the legal exemption before supplying ownership documents.

The FAQ says farmers are not issued these certificates. It points instead to the separate agricultural-purpose form under Alabama Code section 40-23-4.3 and explains that many farming products have a reduced rate rather than complete exemption. Do not use ST:EX-A1 merely because a business buys agricultural goods.

### How to complete lines 1 through 12

Record the business itself, its Alabama operating locations and the people who own or run it. The marked areas show the renewal email choice, the exemption reason and the ownership attachments.

| Line | Entry | Evidence to prepare |
| --- | --- | --- |
| 1-2 | FEIN and business telephone number | Tax identification and business contact records |
| 3-4 | Applicant name, trade name and contact person | Entity or proprietor records |
| 5 | Home-office mailing address, city, county, state and ZIP | Correspondence details |
| 6 | Number of Alabama businesses and their locations | Exact street numbers, or sufficient highway/rural-route location details; attach a schedule for multiple locations |
| 7 | Yes or No for a courtesy renewal email; email address if Yes | Address monitored for renewal notices |
| 8-9 | Kind/class of business and the products manufactured or sold | Description of actual operations |
| 10 | Reason the exemption is claimed | The applicable exemption basis for those operations |
| 11 | Ownership type: individual, partnership, corporation, multi-member LLC or single-member LLC | Formation documents required for that type |
| 12 | Owner, partner, member or corporate officer details | The ownership schedule described below |

For a corporation, attach a copy of the certified certificate of incorporation, amended certificate, certificate of authority or articles of incorporation as applicable. For an LLC or LLP, the form requests certified articles of organization.

The ownership schedule differs by applicant. A corporation lists each officer's name, title, home address and SSN. A partnership lists each partner's name, home address and SSN or FEIN, with a valid Alabama driver's license or other acceptable citizenship documentation. A sole proprietor provides the owner's name, home address, SSN and that identification evidence.

An LLC lists every member's name, home address and SSN or FEIN; a single-member LLC also supplies the listed license or citizenship evidence. An LLP lists each partner's name, home address and SSN or FEIN. The related FAQ additionally requires a sole proprietor's valid SSN and picture identification, and an IRS-issued FEIN verification letter for a corporation or LLC.

Complete the applicable signature blocks with signature, title and date. Leave the examiner's remarks, examiner and supervisor sections for ALDOR.

### Where to send the original application and attachments

Mail the original ST:EX-A1 package to the Taxpayer Service Center serving the business's county, using page 2 of this PDF. The centers listed are Auburn/Opelika, Dothan, Gadsden, Huntsville, Jefferson/Shelby, Mobile, Montgomery, Shoals and Tuscaloosa. The county lists determine the center; use its mailing address, which may differ from its street address.

For an out-of-state applicant, page 2 specifies Foreign Audit, Alabama Department of Revenue, Sales and Use Tax Division, P.O. Box 327740, Montgomery, AL 36132-7740. The email and Box 327710 route on the FAQ are for ST:EX-A1-SE, so they are not the listed submission route for this ST:EX-A1 application.

### Certificate validity and renewal records

ALDOR's FAQ states that the certificate is valid for one year from issue and must be renewed annually before the end of the month in which it expires. Once it expires without renewal, the holder cannot continue making exempt purchases or renting exempt accommodations under it.

A new application can be used for renewal. Where an application on file is less than three years old and its information remains current, the FAQ permits an email renewal request to stexemptionunit@revenue.alabama.gov. Required informational reports can be a prerequisite for renewal; check the reporting requirement applying to the certificate holder.

The courtesy email checkbox supplies a reminder contact. It does not replace renewal. If the exemption basis or the required ownership evidence is uncertain, contact the assigned service center before sending an incomplete package.

### Official sources and review date

- [ST-EX-A1 (4-26).pdf](https://www.revenue.alabama.gov/wp-content/uploads/2021/10/stexa1.pdf)
- [How to Apply for a Sales Tax Certificate of Exemption - Alabama Department of Revenue](https://www.revenue.alabama.gov/faqs/how-do-i-obtain-a-certificate-of-exemption/)