Alabama DOR Amends Regulation on Sales Tax Exemption For Religious Organizations, Institutions

The Alabama Department of Revenue Nov. 19 amended regulation on sales tax exemptions for religious institutions and organizations for sales and use tax purposes. The rule includes measures: 1) incorporating Act 2018-562 sales tax exemptions for churches and other religious organizations and institutions into the use tax law; and 2) allowing a special use tax exemption of religious publications. The regulation takes effect Jan. 3, 2019. [Ala. Dep’t of Revenue, Reg. Section 810-6-5-.16, 11/19/18]

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