Sales & Use Tax

ADOR - Sales & Use Tax Returns/Forms

Forms & Information

FORM NO.	APPLICATIONS FOR CERTIFICATES OF EXEMPTION:
ST:EX-A1	Application for Sales Tax Certificate of Exemption and Instructions.
ST:EX-A2	Application for Sales and Use Tax Certificate of Exemption for an Industrial or Research Enterprise Project.
ST:EX-A3	Application for State Utility/Mobile Communication Services Tax Certificate of Exemption and Instructions.
ST:EX-1	Certificate of Exemption - Out of State/City/County Delivery
ST:EXC-01	Certificate of Exemption - For Government Entity Project
FORM NO.	OTHER FORMS:
2848A	Power of Attorney.
ST:PAA1	Purchasing Agent Appointment
8821A	Tax Information Authorization.
PetReview	Petition for Review of Preliminary Assessment.
BA:RS2	Agreement to Entry of Final Assessment.
MTCForm	Uniform Sales & Use Tax Certificate - Multijurisdiction. (Note: Each retailer shall be responsible for determining the validity of a purchaser's claim for exemption.)
ST-5	Direct Petition for Refund
ST-6	Joint Petition for Refund
Change Form	Change of Address/Name Form
Close Form	Business Closing Form

MY ALABAMA TAXES (MAT) ONLINE RETURNS & INSTRUCTIONS (These returns are required to be filed electronically.)
FORM DESCRIPTION		E-FILING INSTRUCTIONS by Form Number

State Sales Tax Return		2100 Instr.
State Sales Tax Return With Estimated Payment		2105 Instr.
State Sellers Use Tax Return		2620 Instr.
State Consumers Use Tax Return		2610 Instr.
State Rental Tax Return		2410 Instr.
State 4% and 5% Lodgings Tax Return (formerly 2320 and 2310)		2320 Instr.
9501 City & County Tax Return		9501 Instr.
State Sales Tax - Direct Pay Permit		2120 Instr.
State Sales Tax - Direct Pay Permit with Estimated Payment		2125 Instr.
Motor Fuel Tax Direct Pay Permit		2110 Instr.
Motor Fuel Tax Direct Pay Permit with Estimated Payment		2115 Instr.
Contractors Gross Receipts Tax Return		2510 Instr.
Utility Privilege License Tax Return		UPL-4 Instr.
Utility Privilege License Tax Direct Pay Permit		UPL-5 Instr.
Utility Excise Tax Return		UPL-6 Instr.
Utility Excise Tax Return with Estimated Payment
Mobile Communication Services Tax Return		CTS-2 Instr.
Nursing Facility Tax Return		2810 Instr.
Pharmaceutical Provider Tax Return		2800 Instr.

MY ALABAMA TAXES (MAT)
INSTRUCTIONS

General MAT Filing Instructions

NOTE: MAT does not allow the filing of certain self-administered local taxes. To file those taxes, please continue to use the Paperless Filing & Payment System to file your sales, use, rental and lodging tax returns.

NEED TO OPEN AN ADOR TAX ACCOUNT NUMBER? Apply Online through our BUSINESS TAX ONLINE REGISTRATION SYSTEM for any of the taxes shown below:

•	State Sales Tax	•	Mobile Communication Services Tax
•	State Consumers Use Tax	•	Utility Service Use Tax
•	State Sellers Use Tax	•	Utility Gross Receipts Tax
•	State Administered Local Sales, Use,	•	Utility Excise Tax
	Rental, or Leasing and Lodgings Taxes	•	Pharmaceutical Providers Tax
•	State Rental or Leasing Tax	•	Alabama Nursing Home Privilege Tax
•	State Lodgings Tax	•	Income Tax Withholding Tax
COM:101 - Combined Registration/Application/Change Form (for Sales Tax, Rental Tax, Lodgings Tax, Sellers Use Tax, Consumers Use Tax, Income Tax Withholding).

BULK FILER APPLICATION
Application To Become A Bulk Filer
Bulk File Instructions