Existing law requires that sales of automobiles, motorcycles, trucks, truck trailers, or semi-trailers that will be registered or titled outside of Alabama, that are exported or removed from Alabama within 72 hours by the purchaser or his or her agent for first time use outside Alabama are not subject to the Alabama sales tax.
This bill would amend this section thereby providing that such sales are subject to the Alabama automotive sales tax unless the state in which the purchaser will title or register the vehicle allows an Alabama resident to purchase a motor vehicle for first titling and registration in Alabama without the payment of tax to that state.
This bill also provides for exclusions to the drive out provision and for the publication of a list of states that do not allow this provision.
Delivered to Governor at 6:49 p.m. on August 10, 2015.
Assigned Act No. 2015-503.
Clerk of the House Certification
Enrolled
Signature Requested
Passed Second House
Motion to Read a Third Time and Pass adopted Roll Call 56
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the Senate committee on Finance and Taxation General Fund
Motion to Read a Third Time and Pass adopted Roll Call 17
Third Reading Passed
Read for the second time and placed on the calendar
Rereferred from Ways and Means Education to Ways and Means General Fund
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
Source: Alabama Legislature