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.
Pending third reading on day 28 Favorable from Ways and Means General Fund
Read for the second time and placed on the calendar
Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund
Engrossed
Motion to Read a Third Time and Pass adopted Roll Call 1270
Chambliss motion to Adopt adopted Roll Call 1269
Finance and Taxation 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 Senate committee on Finance and Taxation General Fund
Source: Alabama Legislature