SB248 Alabama 2019 Session

Summary

Primary Sponsor

Jim McClendon

Republican

Session

Regular Session 2019

Title

Taxation, adaptive equipment, exempt from sales and use taxes, Sec. 40-23-4 am'd.

Summary

The bill would exempt the initial sale of adaptive equipment that is permanently attached to a motor vehicle from Alabama sales tax.

What This Bill Does

It adds a new exemption to the sales tax law for the gross proceeds of the initial retail sale of adaptive equipment affixed to a motor vehicle. It defines adaptive equipment as equipment not generally used by people with normal mobility, used in a motor vehicle, and not typically provided by the manufacturer. The exemption requires the adaptive equipment to be separately stated on the bill of sale and becomes effective on the first day of the third month after the bill becomes law.

Who It Affects

• Consumers purchasing adaptive equipment for their motor vehicles, who would pay no sales tax on those initial purchases if the equipment is itemized separately on the bill of sale.
• Sellers of adaptive equipment, including retailers and motor vehicle manufacturers, who must separately state the adaptive equipment on invoices to qualify for the exemption.

Key Provisions

• Adds a new exemption (Section 40-23-4, subdivision 52) for the initial retail sale of adaptive equipment permanently affixed to a motor vehicle.
• Defines adaptive equipment, motor vehicle, and motor vehicle manufacturer for purposes of the exemption.
• Requires the adaptive equipment to be separately stated on the bill of sale to qualify for the exemption.
• Effective date: the first day of the third month after passage and approval or as otherwise law.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation