SB28 Alabama 2015 2nd Special Session

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 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. It also provides for exclusions to the drive out provision and for the publication of a list of states that do not allow this provision

This bill would amend this section thereby pending that in no case shall the amount of Alabama state sales tax due exceed the amount that would have been paid in the state where the vehicle is first registered or titled

To amend Section 40-23-2 of the Code of Alabama 1975, relating to the taxation of sales of automobiles, motorcycles, trucks, truck trailers, or semi-trailers that will be registered or titled outside of Alabama or are exported or removed from Alabama within 72 hours by the purchaser, or his or her agent, for first time use outside Alabama.