Exemption Certification Form Respecting Fertilizers, Insecticides, Fungicides, And Seedlings (Sales & Use Tax Rule) - Alabama Department Of Revenue Page 2
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204/25/2007
Exemption Certification Form Respecting Fertilizers, Insecticides, Fungicides, and Seedli... Page 2 of 2
(4) The seller is not required to secure a Form ST:EXC-1 for each sale of exempt items to a farmer with an SCS
farm number when said seller knows the items purchased will be used for exempt agricultural purposes. Instead, the
seller may have the farmer complete an annual exemption certification form and keep the certificate on file and available
for review by the Revenue Department along with other business records. The purchaser's SCS farm number can be
used as a reference number on each sales invoice covered by the annual certification form. Such annual exemption
certification forms should be reexecuted every 12 months.
(5) Form ST:EXC-1 may be incorporated into the sales invoice if it contains substantially the same information as
provided for on the certification form. This may be done by (I) including the certification form on the sales invoice at the
time of printing or (ii) by designing and using a rubber stamp to add the information to the sales invoice. Other methods
which accomplish the same result as the exemption certification form may also be used. (Section 40-23-4.3) (Adopted
through APA effective March 24, 1993)
Conklin Company, Inc
551 Valley Park Drive
Shakopee, MN 55379
Phone: 952-496-4246
Fax:
952-496-4210
file://R:\Finance\Sales%20Tax%20Exemptions\Alabama%20Ag.htm
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