HB643 Alabama 2012 Session

Summary

Primary Sponsor

Paul W. LeeRepresentative

Republican

Co-Sponsor

Donnie Chesteen

Session

Regular Session 2012

Title

Motor vehicles, parts, components, and systems used in the conversion, reconfiguration, or maintenance, physical and mental challenges to meet the needs of owner, conversion of motor vehicle exempt from motor vehicle license fees of Chapter 6, Title 32, Sec. 40-23-4 am'd

Summary

HB643 would grant tax exemptions for parts and services used to convert or modify a motor vehicle to meet a owner’s physical and mental challenges, and would also exempt these conversions from license fees and ad valorem taxes.

What This Bill Does

It creates a sales tax exemption for the sale of parts, components, and systems used in the conversion, reconfiguration, or maintenance of a motor vehicle to meet the owner's physical and mental challenges. It exempts the conversion from motor vehicle license fees. It also exempts the converted vehicle from certain ad valorem taxes, with taxes calculated based on the pre-conversion value. To qualify, the vehicle owner must provide two letters of medical necessity from their primary doctor. The act is titled the Terry Collins Act and would take effect on the first day of the third month after passage and Governor approval.

Who It Affects

• Individuals who own motor vehicles and need accessibility-related modifications; they would pay no sales tax on qualifying parts, and the conversion would be exempt from license fees and ad valorem taxes.
• Medical professionals who issue the required letters of medical necessity, and retailers/repair shops that sell or install the qualifying parts; these entities would need to handle exemption documentation and eligibility verification.

Key Provisions

• Sales tax exemption for parts, components, and systems used in converting or maintaining a motor vehicle to meet the owner's physical and mental challenges, conditioned on two letters of medical necessity from the owner's primary doctor.
• Exemption from motor vehicle license fees and from ad valorem taxes for the converted vehicle, with ad valorem taxes based on the pre-conversion value.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Motor Vehicles