Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.11.05 - Casual Sales Tax And Use Tax On Automotive Vehicles, Motorboats, Truck Trailers, Trailers, Semitrailers, Travel Trailers, And Manufactured Homes

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The definition
			 of the term "manufactured home" set forth in
Code of Ala.
			 1975
, Section
			 40-12-255(n) is incorporated by reference herein.
(2) The definitions of terms set forth in
Code of Ala. 1975
, Section
			 40-23-100,
			 are incorporated by reference herein.
(3) The taxes levied in
Code of
			 Ala. 1975
, Sections
			 40-23-101(a) and
			 40-23-102(a) must be collected by the county licensing official before the automotive
			 vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer is
			 registered or licensed.
(4)
			 Licensed dealers in Alabama must collect sales tax on their retail sales of
			 automotive vehicles, motorboats, truck trailers, trailers, semitrailers, and
			 travel trailers and must furnish each customer with documentation on the bill
			 of sale showing the sales price and the amounts and rates of any state, county,
			 and city sales taxes collected at the time of purchase. County and city sales
			 taxes collected by said licensed dealers must be identified as to which
			 specific county and city taxes are being collected. (Section
			 40-23-104(b))
(5) The county licensing official
			 must report and pay the county and city taxes collected pursuant to Sections
			 40-23-101(c) and
			 40-23-102(c) directly to the appropriate county or city taxing authority on forms provided
			 by said local taxing authority. (Section
			 40-23-104(g))
(6) The taxes levied in
Code of Ala. 1975
, Sections
			 40-23-101(b) and
			 40-23-102(b) must be collected by the county licensing official of the county in which the
			 manufactured home will be initially sited before the decal, which is provided
			 for by Section
			 40-7-1,
			 is issued to evidence payment of the ad valorem tax due on a manufactured home
			 in Alabama and before any homestead exemption is granted for a manufactured
			 home. In those instances where an annual registration fee is due in lieu of ad
			 valorem tax, the taxes levied in Sections
			 40-23-101(b) and
			 40-23-102(b) must be collected by the county licensing official before the decal, which is
			 provided for by Section
			 40-12-255(a),
			 is issued to evidence payment of the annual registration fee. When there has
			 been no change of ownership of a manufactured home since a prior decal was
			 issued; the new decal, whether that decal is provided for by Section
			 40-7-1 or Section
			 40-12-255(a),
			 can be issued without payment of the sales of use tax. (Section
			 40-23-104(f))
(7) Persons, firms, or
			 corporations that purchase automotive vehicles which are taxable pursuant to
Code of Ala. 1975
, Section
			 40-23-102,
			 must pay the proper tax to the county licensing official. If the vehicle was
			 used in another state and proper sales or use tax was paid to the other state,
			 no additional tax is due. When registering a vehicle pursuant to the
			 International Registration Plan provisions of Section
			 32-6-56,
Code of Ala. 1975
, the county licensing official shall
			 accept the vehicle's cab card as evidence that proper tax was paid provided
			 that the cab card was issued at least 90 days prior to the vehicle's use and
			 registration in Alabama. These persons, firms, and corporations, in turn, are
			 not required to report and pay the state consumers use tax levied by
Code of Ala. 1975
, Section
			 40-23-61(c),
			 on these same purchases. They are required, however, to report and pay state
			 consumers use tax on out-of-state purchases of power shovels, drag lines,
			 cranes, or any other automotive vehicles not required to be registered or
			 licensed with the county probate judge.
(8) Persons, firms, or corporations who have
			 been issued direct pay permits pursuant to
Code of Ala.
			 1975
, Section
			 40-23-31,
			 must remit the taxes levied pursuant to
Code of Ala.
			 1975
, Sections
			 40-23-101 and 102, to the county licensing official. Accordingly, sales or use tax on
			 purchases by permit holders of automotive vehicles required to be registered or
			 licensed with the county probate judge when such vehicles are purchased from
			 out-of-state dealers, both licensed and unlicensed, or from unlicensed in-state
			 dealers must be remitted to the county licensing official. Tax on such
			 purchases should not be reported by the permit holder under their direct pay
			 permit account or state consumers use tax account. Permit holders must continue
			 to report and pay state consumers use tax directly to the Revenue Department on
			 purchases from out-of-state dealers of automotive vehicles not required to be
			 registered or licensed with the county probate judge. Automotive vehicles
			 purchased by direct pay permit holders from in-state licensed dealers should be
			 purchased tax free and the sales tax reported directly to the Revenue
			 Department by the permit holder under the direct pay permit account. (Adopted
			 August 10, 1982, readopted through APA effective October 1, 1982, amended April
			 26, 1990) (Sections
			 40-23-100,
et
seq
.)
Author:
Ginger Buchanan
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-2A-7(a)(1),
				  40-23-9,
				  40-23-31,
				  40-23-83,
				  40-23-100,
et seq
.,
				  40-23-111.