HB593 Alabama 2015 Session

Summary

Primary Sponsor

Ken Johnson

Republican

Session

Regular Session 2015

Title

Sales tax, exemption for certain motor vehicles exported or removed from this state, eliminated under certain conditions, Sec. 40-23-2 am'd.

Description

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.

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Subjects

Taxation