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Alabama Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Alabama Department of Revenue (ALDOR)'s own pages, forms and rules on 2026-10-12

In Alabama, the resale certificate is issued by the state: registered sellers get the Alabama Sales Tax License (serves as the resale certificate) from the Alabama Department of Revenue (ALDOR) and give a copy to their suppliers to buy inventory tax-free. The multistate Streamlined (SST) certificate is not applicable and the MTC uniform certificate is not addressed in the state's guidance. Buyers registered only in another state can generally use their home-state number. Registering for the Sales Tax License: the state doesn't publish a fee.

Resale form
State-issued
issued by the state
Permit fee
Not listed
Sales Tax License
SST form
n/a
SSTGB Form F0003
MTC form
Not stated
uniform certificate

Alabama resale certificate and permit rules

Alabama: seller's permit & resale certificate

Sales tax · Agency: Alabama Department of Revenue (ALDOR)

Permit
Sales Tax License
Registration fee
Not published
SST form
n/a
MTC form
Not stated
Resale certificate
Alabama Sales Tax License (serves as the resale certificate)Issued by the stateGet the official form →You don't fill out a blank form — the state issues the certificate to registered sellers.
How long it's valid
The Sales Tax License itself is the resale document and is reissued each calendar year on annual renewal (by Dec. 31); print current license from MAT ('Print tax account license').
Seller's permit
Sales Tax License — fee not published. Register online through My Alabama Taxes (MAT); license is mailed after approval. ALDOR states there is no charge to renew. Initial registration fee not stated on the ALDOR pages opened. Cities/counties may require separate local business licenses and some self-administer local sales tax.Register with Alabama Department of Revenue →Renewal: Must be renewed annually by Dec. 31, online through MAT; no charge to renew (since Nov. 2020)
Buyer registered in another state?
Yes — Rule 810-6-1-.144.03 'also applies to retailers located outside Alabama when they have secured the sales tax license required by law in the state in which they are located.' ALDOR does not issue sales tax licenses (resale certificates) to remote businesses with no Alabama location, so vendors should accept the reseller's home-state resale certificate.
Multistate forms
ALDOR: 'In Alabama, a resale certificate is officially called a Sales Tax License.' Rule 810-6-1-.144.03: buyers for resale may purchase tax-free 'when they have secured the sales tax license required by law.' Alabama is listed on the MTC Uniform Resale Certificate (MTC note: 'Each retailer shall be responsible for determining the validity of a purchaser's claim for exemption'). Alabama is not an SST member. Form STE-1 Certificate of Exemption is only for persons NOT required to hold a sales tax license (wholesalers/manufacturers/exempt entities with an Alabama place of business), not for licensed resellers.
Drop shipments
Alabama treats drop shipping as two separate transactions; the vendor/drop-shipper should accept the reseller's home-state-issued resale certificate when the reseller buys to resell to an Alabama customer. If the reseller's sale to the Alabama customer is taxable, the remote reseller must collect and remit Alabama tax.
Good to know
  • Many Alabama cities and counties levy local sales taxes; some are self-administered and require separate local licenses/returns.
  • Items bought tax-free for resale and withdrawn for use are 'withdrawals' and must be reported and taxed on the sales tax return.
  • Form STE-1 (Certificate of Exemption, applied for on Form ST:EX-A1) is for in-state persons not required to hold a sales tax license; it is not issued to sales-tax licensees or to businesses with no Alabama place of business (Ala. Admin. Code r. 810-6-5-.02).
Official sources for Alabama (6)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Alabama agency's pages, forms and rules don't state (3 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Alabama, step by step

  1. Register for a Sales Tax License with the Alabama Department of Revenue (ALDOR). Register online.
  2. Get the Alabama Sales Tax License (serves as the resale certificate) from the state once you're registered. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect Alabama sales tax from your customers unless they give you a valid exemption or resale certificate.

Related: Alabama sales tax rates, nexus and filing · sales tax nexus checker · Alabama business licenses

Alabama resale certificate FAQ

How do I get a resale certificate in Alabama?

Alabama issues it: register with the Alabama Department of Revenue (ALDOR) for a Sales Tax License, then get the Alabama Sales Tax License (serves as the resale certificate) from the state and give a copy to your suppliers.

How much does a Alabama seller's permit cost?

The state doesn't publish a registration fee. Register online through My Alabama Taxes (MAT); license is mailed after approval. ALDOR states there is no charge to renew. Initial registration fee not stated on the ALDOR pages opened. Cities/counties may require separate local business licenses and some self-administer local sales tax. Renewal: Must be renewed annually by Dec. 31, online through MAT; no charge to renew (since Nov. 2020)

Does Alabama accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): not applicable. MTC uniform certificate: not addressed in the state's guidance. ALDOR: 'In Alabama, a resale certificate is officially called a Sales Tax License.' Rule 810-6-1-.144.03: buyers for resale may purchase tax-free 'when they have secured the sales tax license required by law.' Alabama is listed on the MTC Uniform Resale Certificate (MTC note: 'Each retailer shall be responsible for determining the validity of a purchaser's claim for exemption'). Alabama is not an SST member. Form STE-1 Certificate of Exemption is only for persons NOT required to hold a sales tax license (wholesalers/manufacturers/exempt entities with an Alabama place of business), not for licensed resellers.

Can an out-of-state business use its home-state resale number in Alabama?

Yes — Rule 810-6-1-.144.03 'also applies to retailers located outside Alabama when they have secured the sales tax license required by law in the state in which they are located.' ALDOR does not issue sales tax licenses (resale certificates) to remote businesses with no Alabama location, so vendors should accept the reseller's home-state resale certificate.

How long is a Alabama resale certificate valid?

The Sales Tax License itself is the resale document and is reissued each calendar year on annual renewal (by Dec. 31); print current license from MAT ('Print tax account license').

How do drop shipments work in Alabama?

Alabama treats drop shipping as two separate transactions; the vendor/drop-shipper should accept the reseller's home-state-issued resale certificate when the reseller buys to resell to an Alabama customer. If the reseller's sale to the Alabama customer is taxable, the remote reseller must collect and remit Alabama tax.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Resale certificates in other states

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All states on one map and table, plus the cross-state helper →

General information, not tax advice. Confirm current rules with the Alabama Department of Revenue (ALDOR) before relying on them.