HB321 Alabama 2022 Session

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 travel trailers and housecars from the 72-hour drive out provisions and provide that sales of travel trailers and housecars that meet those requirements are not subject to sales tax

This bill would also require a nonresident purchaser to provide documentation to a seller for a motor vehicle to qualify as a vehicle that will be registered or titled outside Alabama

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