SB276 Alabama 2022 Session

Summary

Primary Sponsor

Tom Whatley

Republican

Session

Regular Session 2022

Title

Sales taxes, motor vehicles, drive out exclusion if requested in another state, to include travel trailers or housecars, proof or out-of-state residency, Sec. 40-23-2 am'd.

Description

Under current law, sales of automobiles, motorcycles, trucks, truck trailers, or semitrailers, excluding travel trailers or housecars, that will be registered or titled outside Alabama, that are exported or removed from Alabama within 72 hours by the purchaser or the purchaser's agent for first use outside Alabama, are not subject to Alabama sales tax provided the state sales tax laws of 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 registering in Alabama without the payment of tax.

This bill would remove the exclusion of housecars and travel trailers from the 72-hour drive-out provisions and provide that sales of housecars, campers, and travel trailers that meet those requirements are not subject to sales tax.

This bill would also require a purchaser to provide documentation to the seller that the purchaser is not a resident of Alabama for a travel trailer, camper, or housecar to qualify as a vehicle that will be registered or titled outside Alabama.

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Subjects

Taxation