The University of Alabama at Birmingham (UAB), as a governmental entity of the State of Alabama, holds an Alabama Sales - Use Taxes Exemption Certificate. UAB does not generally pay sales taxes on purchases made using UAB accounts for goods shipped to a location in Alabama. Vendors; however, may request a copy of the exemption certificate or IRS Determine Letter - 501(c)(3) as evidence that UAB is entitled to the sales tax exemption.
Note: The UAB Alabama Sales - Use Taxes Exemption Certificate does not cover purchases made using agency funds (i.e. Oracle account numbers with a balancing segment beginning with "9"). Purchases made using agency funds are required to pay the assessed sales tax unless a sales tax exemption notice from the State of Alabama is on file in the UAB Tax Services office.
Sales tax exemption is assessed according to the delivery destination; therefore, goods shipped outside the State of Alabama require that UAB have a valid sales tax exemption in the state to which the goods are delivered. To determine if a valid sales tax exemption certificate exists for a specific state, contact the UAB Tax Services office.