HB268 Alabama 2015 Session

Sponsors

Session

Regular Session 2015

Title

Motor vehicles, sales and use taxes increased, refund process for certain trucks and truck-tractors used in interstate commerce, distrib., Secs. 40-23-2, 40-23-61, 40-23-101, 40-23-102, 40-23-108 am'd.

Description

<p class="bill_description"> This bill will change the rates for motor vehicle sales and use tax from two percent to three percent, and provide a refund process for the amount of additional tax paid on certain trucks and truck-tractors used in interstate commerce; will clarify which motor vehicles are subject to drive-out provisions; will provide further for the distribution of revenues received from the motor vehicle sales and use tax; and to provide that the increased tax shall be exclusive and in lieu of future local taxes on motor vehicles</p><p class="bill_entitled_an_act"> To amend Section 40-23-2, 40-23-61, 40-23-101, 40-23-102, and 40-23-108, Code of Alabama 1975; to increase the motor vehicle sales and use tax from two percent to three percent, and provide a refund process for the amount of additional tax paid on certain trucks and truck-tractors used in interstate commerce; to exclude vehicle campers and house cars as defined in 40-12-240, from the motor vehicle drive-out provisions; to provide further for the distribution of revenues received from the motor vehicle sales and use tax; and to provide that the increased tax shall be exclusive and in lieu of future local taxes on motor vehicles. </p>

Subjects

Motor Vehicles