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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-101

Sales Tax Levied on Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, Etc.; Additional Receipts and Taxes Collected

Official textalison.legislature.state.al.us

# (a)

There is hereby levied and shall be collected as herein provided a sales tax upon every person, firm, or corporation purchasing within this state, other than at wholesale, any automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed with the judge of probate of any county in this state from any person, firm or corporation that is not a licensed dealer engaged in selling automotive vehicles, motorboats, truck trailers, trailers, semitrailers, or travel trailers in an amount equal to two percent of the purchase price.

# (b)

Commencing October 1, 1989, there is hereby levied and shall be collected, as provided for under the provisions of subsection (e) of Section 40-23-104, a sales tax in the amount equal to two percent of the purchase price on the sale of any manufactured home as defined in subsection (n) of Section 40-12-255, purchased other than at wholesale in this state from any person, firm, or corporation which is not a licensed dealer engaged in selling manufactured homes.

# (c)

In addition to the two percent state sales tax, there shall also be collected any applicable municipal gross receipts or sales taxes and county sales taxes on the vehicles listed in subsection (a) of this section authorized by general or local law for the local taxing jurisdiction in which the purchaser resides or, if a business, the business location. Penalties for falsifying or misrepresenting the correct taxing jurisdictions shall be as provided in subsection (b) of Section 40-29-115.

Last amended: Acts 1981, No. 81-665, p. 1086, §2; Acts 1988, 1st Ex. Sess., No. 88-867, p. 265, §4; Acts 1989, No. 89-691, p. 1358, §4; Acts 1989, No. 89-752, p. 1526, §1; Acts 1994, No. 94-622, p. 1162, §2.

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In this chapter (40 sections)
  1. 40-23-39 · Refund of Sales Taxes Paid on Certain Property Purchased in…
  2. 40-23-40 · Levy of Sales and Use Tax on Food by Counties and…
  3. 40-23-50 · Tax Levied; Collection and Enforcement
  4. 40-23-60 · Definitions
  5. 40-23-61 · Property Taxed; Persons Liable
  6. 40-23-62 · Exemptions
  7. 40-23-63 · Agricultural Machinery or Equipment - Tax Imposed; Rate; Who…
  8. 40-23-64 · Agricultural Machinery or Equipment - Enforcement;…
  9. 40-23-65 · Credit for Sales or Use Tax Paid to Another State
  10. 40-23-66 · Retail Sellers to Register and Give Information
  11. 40-23-67 · Seller to Collect Tax; Seller Not to Assume or Absorb Tax
  12. 40-23-68 · Seller to File Returns
  13. 40-23-74 · Extension of Time for Making Return
  14. 40-23-75 · Deposit of Security
  15. 40-23-77 · Discount; Distribution and Expenditure
  16. 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain…
  17. 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of…
  18. 40-23-85 · Disposition of Funds Derived from Tax. (Amended by 2026-392…
  19. 40-23-88 · Penalties
  20. 40-23-100 · Definitions
  21. 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…
  22. 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles,…
  23. 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In
  24. 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof…
  25. 40-23-105 · Applicability of Certain Title 40 Provisions
  26. 40-23-106 · Reciprocity
  27. 40-23-107 · Fees
  28. 40-23-108 · Disposition of Funds
  29. 40-23-110 · Penalty for Failure to Pay Tax
  30. 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
  31. 40-23-120 · Good Faith Violations
  32. 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
  33. 40-23-130 · Calculation of Municipal or County Gross Receipts Tax
  34. 40-23-150 · Education Trust Fund Rainy Day Account
  35. 40-23-170 · Legislative Findings
  36. 40-23-171 · Definitions
  37. 40-23-172 · Delegates for Participation in Multistate Discussions
  38. 40-23-173 · Duties of Delegates; Agreement
  39. 40-23-174 · Distribution of Proceeds
  40. 40-23-190 · Conditions for Remote Entity Nexus
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