How To Qualify For Farm Tax Exemption - TaxesTalk.net The partial exemption also applies to leases of certain farm equipment and machinery. Sales of Exempt Items Some of the more common items which are exempt are: prescription drugs, gasoline and motor oil (kerosene and fuel oil are taxable), fertilizer/insecticides/fungicides when used for agricultural purposes, seeds for planting purposes, feed for livestock and poultry (not including prepared food for dogs and cats), baby chicks and poults, livestock, sales to the U.S., state of Alabama and other governmental agencies of the state of Alabama, labor to repair or install property is exempt as long as it is billed as a separate item on the customers invoice (labor to fabricate an item is not exempt). Withdrawals are items purchased at wholesale which are withdrawn for use. How can I renew my certificate of exemption? If you want to know how much house you can afford. If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Alabama sales tax, you need the appropriate Alabama sales tax exemption certificate before you can begin making tax-free purchases. We fought for the correct application of Section 40-9-30, Code of Alabama and then worked hand-in-hand with Alabama Department of Revenue and local taxing authorities to develop procedures to enable Alabama hospitals and surgery centers to take advantage of this Alabama sales and use tax exemption. Access information and directory of city, county, and state tax rates for Lodging Tax. The partial exemption applies only to the state sales and use tax rate portion. Access information and forms that relate to automobiles. To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. SUT-160 - Dyed Diesel - Agricultural Exemption, Dealer Responsibilities