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alabama department of revenue business essentials for state taxpayers tax account number registration learning module the following video is intended to be an overview of the subject matter included and is not a comprehensive explanation of all aspects of the subject matter the information contained in this video does not represent legal advice and is not legally binding on the department information regarding taxes and tax administration changes frequently and should always be confirmed through a tax professional please refer to the alabama department of revenue website at revenue.alabama.gov for additional information in this lesson we will determine who must register for a tax account number cover how to register for a new tax account number learn who is exempt from sales tax who must register for a tax account number all retail businesses rental businesses lodging businesses all other businesses not listed retail businesses sell tangible personal property to the end user lodging b...