The University of Alabama at Birmingham is exempt from state taxes on all of its purchases under the Alabama Department of Revenue Sales and Use Tax Rules 810-6-3.47.04. As an instrument of the State of Alabama, the University of Alabama at Birmingham is not required by the State to have a registration or permit number nor are they available to state agencies. The University of Alabama at Birmingham is not exempt from any type of lessor tax.

Note: Legislate Act 2015-534 exempts UAB from obtaining an annual certificate of exemption according to its classification as an Alabama public institution.