SB501 Alabama 2015 Session
Bill Summary
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
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.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| June 2, 2015 | H | Pending third reading on day 28 Favorable from Ways and Means General Fund |
| June 2, 2015 | H | Read for the second time and placed on the calendar |
| May 28, 2015 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund |
| May 28, 2015 | S | Engrossed |
| May 28, 2015 | S | Motion to Read a Third Time and Pass adopted Roll Call 1270 |
| May 28, 2015 | S | Chambliss motion to Adopt adopted Roll Call 1269 |
| May 28, 2015 | S | Finance and Taxation General Fund Amendment Offered |
| May 28, 2015 | S | Third Reading Passed |
| May 26, 2015 | S | Read for the second time and placed on the calendar 1 amendment |
| May 21, 2015 | S | Read for the first time and referred to the Senate committee on Finance and Taxation General Fund |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | June 2, 2015 | Room 617 at 13:30 | House W&MGF Hearing |
| Hearing | May 26, 2015 | Room 727 *Revised* at 13:00 | Senate F&TG Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB501 Alabama 2015 Session - Engrossed |
| Bill Text | SB501 Alabama 2015 Session - Introduced |