HB382 – Alabama 2022 Session

Signed by Governor

Bill Summary

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

To amend Sections 40-23-2, Code of Alabama 1975; relating to the taxation of sales of automobiles, motorcycles, trucks, truck trailers, travel trailers, campers, housecars, and 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.

Bill Actions

Action Date Chamber Action
April 6, 2022 H Delivered to Governor at 1:53 p.m. on April 6, 2022.
April 6, 2022 H Assigned Act No. 2022-346.
April 6, 2022 H Clerk of the House Certification
April 6, 2022 H Enrolled
April 6, 2022 S Signature Requested
April 6, 2022 H Passed Second House
April 5, 2022 S Motion to Read a Third Time and Pass adopted Roll Call 970
April 5, 2022 S Third Reading Passed
March 29, 2022 S Read for the second time and placed on the calendar
March 10, 2022 S Read for the first time and referred to the Senate committee on Finance and Taxation Education
March 9, 2022 H Jones (M) intended to vote Yea
March 9, 2022 H Motion to Read a Third Time and Pass adopted Roll Call 515
March 9, 2022 H Third Reading Passed
March 2, 2022 H Read for the second time and placed on the calendar
February 22, 2022 H Read for the first time and referred to the House of Representatives committee on Ways and Means Education

Bill Calendar

Type Date Location Description
Hearing March 29, 2022 Room 825 **Bill Added** at 11:00 Senate F&TE Hearing
Hearing March 2, 2022 Room 200 at 09:00 House W&ME Hearing

Bill Text

Bill Votes

2022-04-05

Chamber: Senate

Result: Passed

2022-04-05

Chamber: Senate

Result: Passed

2022-03-09

Chamber: House

Result: Passed

2022-03-09

Chamber: House

Result: Passed

Bill Documents