Reseller tax guide

Alabama resale certificate and sales tax for resellers

A summary of what the sources listed on this page say about Alabama: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.

Read this first

Not tax advice. General information only: not tax, legal, or financial advice. Tax rates, forms, and rules change and vary by state, locality, and your situation. Confirm with the tax agency or a qualified tax professional before relying on it. Strooply is software from The Stroop LLC. It is not a certified public accounting firm, tax advisory service, enrolled agent or law firm, and nothing on this page creates a professional relationship with you. The full disclaimer and limits of liability are in the Terms of Service. By using this page, you agree to those terms. See something wrong? Report an error.

Last reviewed Oct 8, 2026

Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.

Jump to the sources

At a glance

Alabama quick facts

What the sources listed below say. Rules change, and how they apply depends on the facts of each case.

State base sales tax rate: 4.00%^[8]
Resale certificate: Alabama Sales Tax License (Alabama treats the license as the resale certificate; Form ST: EX-A1 is for buyers not required to hold a license)^[8]
Certificate expiry (as listed): Annual (renewal period is November to December through My Alabama Taxes)^[8]
Permit or registration: Sales Tax License^[1]
Online application offered: Yes^[1]
Where to apply: State application page^[1]

Keep each purchase receipt linked to the items it covers. Get the app

Permit and certificate

What the state says about its permit and resale certificate

The state calls the registration associated with buying for resale and collecting tax a Sales Tax License.^[1] The state says it offers an online application.^[1] State application page.^[1]

The resale certificate the state lists is Alabama Sales Tax License (Alabama treats the license as the resale certificate; Form ST: EX-A1 is for buyers not required to hold a license). Expiry: Annual (renewal period is November to December through My Alabama Taxes).^[8]

Sourcing

What the state says about buying inventory for resale

Multistate certificates

The state says it accepts the Multistate Tax Commission uniform certificate.^[7]

Out-of-state buyers

Alabama's stated position is that a drop-shipping vendor is expected to accept the reseller's home-state resale certificate when the reseller sells to an Alabama customer, and the reseller must then collect and remit Alabama tax on that sale.^[4]

Other points the sources mention

Alabama calls its resale certificate a Sales Tax License. According to the department, an in-state retail business registers through My Alabama Taxes and the license is mailed afterward.^[1]
Alabama does not issue sales tax licenses to remote businesses with no business location in Alabama. A retailer located outside Alabama buys at wholesale using the sales tax license required in the state where it is located.^[4]
All Alabama tax account licenses must be renewed each November and December. A business that does not renew can no longer use the license to make tax-exempt purchases for resale.^[3]
Alabama's Certificate of Exemption (form ST: EX-A1) is a separate certificate for those who are not required to have a Sales Tax License. It is not the license a reseller uses.^[5]

Refunds

What the state says about refunds of sales tax paid on inventory

Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Alabama. This page could not confirm whether a purchaser who paid sales tax to a seller can file directly. The state tax agency can say.^[8]

Who files, per the state: Not confirmed on this page^[8]
Refund form named by the state: Form ST-5 (Direct Petition for Refund) or ST-6 (Petition for Refund of Taxes Paid to Seller)^[8]
How the state says to submit: Petition filed with the Alabama Department of Revenue; the Department lists the petition forms on its forms page^[8]
Time limit the state describes: Generally 3 years^[8]

Forms are listed at revenue.alabama.gov/forms. The department gives the filing window for a petition as the later of 3 years from the filing date or 2 years from payment, and says it has 6 months to approve or deny a petition.^[8]

Illustration

Illustration: the Alabama state base rate applied to an amount you enter

Example monthly spend before tax (dollars)

Enter an amount to see an illustration.

Illustration only. It applies the 4.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.

Not tax advice. Last reviewed Oct 8, 2026. Confirm with the state agency or a qualified tax professional. Report an error

Keep each purchase receipt linked to the items it covers

Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.

Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.

Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.

Get the app

A free plan is available.

FAQ

Common questions and what the sources say

How do I get a resale certificate in Alabama?

In Alabama a resale certificate is called a Sales Tax License. The department says an in-state retail business registers online through My Alabama Taxes, the license is mailed after submission, and a copy can be printed later from the My Alabama Taxes account.^{[1, 2]}

Does an Alabama sales tax license expire?

The department says all Alabama tax account licenses must be renewed each November and December, and renewal is done in My Alabama Taxes. The department says that if a license is not renewed, it may be cancelled and the business can no longer use it to make tax-exempt purchases for resale.^[3]

Can I get an Alabama resale certificate if I live outside Alabama?

No. The department says Alabama does not issue sales tax licenses to remote businesses that have no Alabama location. Its Rule 810-6-1-.144.03 also lets retailers located outside Alabama buy at wholesale when they hold the sales tax license required in the state where they are located.^[4]

What is Alabama form ST: EX-A1?

ST: EX-A1 is the application for a Sales Tax Certificate of Exemption, for those who are not required to have a Sales Tax License. The department says the certificate is valid for one year from the date of issuance and must be renewed each year before the end of the month in which it expires.^[5]

What does Alabama require of marketplace facilitators?

The department's marketplace facilitator page says both qualified and non-qualified marketplace facilitators are required to collect and report Simplified Sellers Use Tax on behalf of the marketplace sellers who make sales into Alabama. A filer that is not a marketplace facilitator enters sales reported and collected by a facilitator on a separate line of its own return.^[6]