HB25 Alabama 2015 1st Special Session
Bill Summary
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
To amend Section 40-23-2 of the Code of Alabama 1975, relating to the taxation of sales of automobiles, motorcycles, trucks, truck trailers, or semi-trailers that will be registered or titled outside of Alabama or are exported or removed from Alabama within 72 hours by the purchaser, or his or her agent, for first time use outside Alabama.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| August 10, 2015 | H | Delivered to Governor at 6:49 p.m. on August 10, 2015. |
| August 10, 2015 | H | Assigned Act No. 2015-503. |
| August 10, 2015 | H | Clerk of the House Certification |
| August 10, 2015 | H | Enrolled |
| August 10, 2015 | S | Signature Requested |
| August 10, 2015 | H | Passed Second House |
| August 10, 2015 | S | Motion to Read a Third Time and Pass adopted Roll Call 56 |
| August 10, 2015 | S | Third Reading Passed |
| August 7, 2015 | S | Read for the second time and placed on the calendar |
| August 6, 2015 | S | Read for the first time and referred to the Senate committee on Finance and Taxation General Fund |
| August 5, 2015 | H | Motion to Read a Third Time and Pass adopted Roll Call 17 |
| August 5, 2015 | H | Third Reading Passed |
| August 4, 2015 | H | Read for the second time and placed on the calendar |
| August 4, 2015 | H | Rereferred from Ways and Means Education to Ways and Means General Fund |
| August 3, 2015 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | August 7, 2015 | Room 727 at 11:00 | Senate F&TG Hearing |
| Hearing | August 4, 2015 | Room 617 CORRECTED at 13:30 | House W&MGF Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB25 Alabama 2015 1st Special Session - Introduced |