SB449 Alabama 2012 Session

Summary

Primary Sponsor

Paul Sanford

Republican

Co-Sponsors

Gerald O. DialClay ScofieldPhillip W. WilliamsBill HoltzclawShadrack McGillScott BeasonPriscilla DunnQuinton RossJerry L. Fielding

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

The bill would create tax exemptions and a property tax reduction for motor vehicle conversions to meet a person’s physical or mental disabilities.

What This Bill Does

It would exempt from sales tax the sale of parts, components, and systems used to convert, reconfigure, or maintain a motor vehicle to meet the owner's physical and mental challenges, with the owner required to provide two medical necessity letters. It would also exempt the cost of the conversion from motor vehicle license fees. Additionally, the converted vehicle would be exempt from ad valorem taxes, with taxes assessed based on the pre-conversion value. The act is named the 'Terry Collins Act' and becomes law on the first day of the third month after passage.

Who It Affects

• Motor vehicle owners with disabilities who plan or have conversions to meet physical or mental challenges; they would pay no sales tax on qualifying parts, be exempt from license fees for the conversion, and may receive ad valorem tax relief.
• Sellers, suppliers, and repair shops that provide conversion parts and services; they would need to handle documentation (medical necessity letters) to qualify customers for the exemptions and would participate in tax-exempt sales for qualifying conversions.

Key Provisions

• The act is known as the 'Terry Collins Act'.
• Adds a sales tax exemption (40-23-4) for parts, components, and systems used in the conversion, reconfiguration, or maintenance of a motor vehicle to meet the owner's physical and mental challenges, conditioned on two letters of medical necessity from a physician or specialist.
• Exempts the cost of the conversion from motor vehicle license fees under Chapter 6 of Title 32.
• Exempts the converted motor vehicle from ad valorem taxes, with assessment based on the pre-conversion value.
• Effective date: the first day of the third month after the act is enacted.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Motor Vehicles