# Ala. Code § 40-23-4.3: Section 40-23-4.3 Exemption Form for Certain Agricultural Purposes

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.3

## Section

- **Citation:** Ala. Code § 40-23-4.3
- **Heading:** Section 40-23-4.3 Exemption Form for Certain Agricultural Purposes
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 23 / Section 40-23-4.3

## Text

In connection with the purchases of tangible personal property described in subdivisions (2), (4), and (22) of subsection (a) of Section 40-23-4, and therefore exempt from taxation as therein provided, the filing by the purchaser at retail of such property with the seller of a certificate in substantially the following form shall relieve the seller of any obligation to collect tax under Chapter 23 of this title with respect to the sales described therein: Exemption Certification Respecting Fertilizers, Insecticides, Fungicides, and Seedlings The undersigned __________________________________ (name) (address) _______________________, hereby certifies that the items of (SCS Farm number, if available) tangible personal property purchased by the undersigned on this date from ____________________ (itemized receipt attached) will be used (name of retailer) for the purposes described in subdivisions (2), (4), or (22) of subsection (a) of Section 40-23-4, in such manner as will render the aforesaid purchase(s) exempt from sales or use taxation under the laws of Alabama. The undersigned is aware that liability to pay any such tax ultimately determined to be applicable with respect to the items so purchased will be the exclusive responsibility of the undersigned.

The seller shall furnish a copy of said certificate, with receipt attached, to the purchaser and must retain the original thereof for examination by the Department of Revenue for a period of not less than one year from the date thereof.

## Nearby sections

- [Ala. Code § 40-23-1 Section 40-23-1 Definitions; Transactions Considered or Not Considered Sales](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-1.md)
- [Ala. Code § 40-23-1.1 Section 40-23-1.1 Limitations on the Extension, Expansion, or Modification of Exemptions; Rulemaking Authority](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-1.1.md)
- [Ala. Code § 40-23-2 Section 40-23-2 Tax Levied on Gross Receipts; Certain Sales Exempt; Disposition of Funds](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-2.md)
- [Ala. Code § 40-23-2.1 Section 40-23-2.1 Only One Municipal or County Sales, Etc., Tax Collected on Same Sale; Payment to Improper Locality](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-2.1.md)
- [Ala. Code § 40-23-3 Section 40-23-3 Exclusion of Certain Municipal Privilege License Taxes](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-3.md)
- [Ala. Code § 40-23-4 Section 40-23-4 Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.md)
- [Ala. Code § 40-23-4.1 Section 40-23-4.1 Certain Drugs Exempt](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.1.md)
- [Ala. Code § 40-23-4.01 Section 40-23-4.01 Exemption or Rescission of County or Municipal Sales and Use Tax](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.01.md)
- [Ala. Code § 40-23-4.2 Section 40-23-4.2 Food Stamp Purchases Exempt](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.2.md)
- [Ala. Code § 40-23-4.3 Section 40-23-4.3 Exemption Form for Certain Agricultural Purposes](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.3.md)
- [Ala. Code § 40-23-4.4 Section 40-23-4.4 Exemption Form for Equipment for Certain Commercial Fishing Vessels](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.4.md)
- [Ala. Code § 40-23-4.5 Section 40-23-4.5 Products Processed or Produced Under Chapter 2A of Title 20 Excluded from the Producer Value Added Sales and Use Tax Exemption](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.5.md)
- [Ala. Code § 40-23-4.6 Section 40-23-4.6 Exemption for Agricultural Fencing Materials](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.6.md)
- [Ala. Code § 40-23-4.7 Section 40-23-4.7 Exemption for Honeybees, Honeybee Inputs, and Honeybee Byproducts](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.7.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.3. Check the current official text before relying on it. Not legal advice.