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 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. It also provides for exclusions to the drive out provision and for the publication of a list of states that do not allow this provision.
This bill would amend this section thereby pending that in no case shall the amount of Alabama state sales tax due exceed the amount that would have been paid in the state where the vehicle is first registered or titled.
Engrossed
Delivered to Governor at 11:13 a.m. on September 16, 2015.
Assigned Act No. 2015-551.
Clerk of the House Certification
Signature Requested
Enrolled
Passed Second House
Motion to Read a Third Time and Pass adopted Roll Call 54
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 Education
Engrossed
Motion to Read a Third Time and Pass adopted Roll Call 15
Motion to Adopt adopted Roll Call 14
Ways and Means General Fund Amendment Offered
Third Reading Passed
Read for the second time and placed on the calendar 1 amendment
Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund
Source: Alabama Legislature