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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-102

Excise Tax Levied on Storage or Use of 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, in lieu of the excise tax levied by subsection (c) of Section 40-23-61, an excise or use tax upon every person, firm, or corporation purchasing outside the state, other than at wholesale, any automotive vehicle, motorboat, truck trailer, trailers, semitrailer, or travel trailer, required to be registered or licensed with the judge of probate of any county in this state for use, storage, or other consumption within this state a tax 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, an excise or use tax in the amount equal to two percent of the purchase price on the storage, use, or other consumption in the state of any manufactured home as defined in subsection (n) of Section 40-12-255 purchased other than at wholesale outside the state on or after October 1, 1989, for storage, use, or other consumption in this state.

# (c)

In addition to the two percent state use tax, there shall also be collected any applicable municipal and county use tax authorized by general or local law for the local taxing jurisdiction in which the purchaser resides, or, if a business, the business location on any automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer purchased from dealers doing business outside the State of Alabama and from licensed Alabama dealers where municipal and county sales taxes were not collected at the time of purchase. Penalties for falsifying or misrepresenting the correct taxing jurisdiction shall be as provided in subsection (b) of Section 40-29-115.

Last amended: Acts 1981, No. 81-665, p. 1086, §3; Acts 1988, 1st Ex. Sess., No. 88-867, p. 265, §5; Acts 1989, No. 89-691, p. 1358, §5; Acts 1989, No. 89-752, p. 1526, §2; Acts 1994, No. 94-622, p. 1162, §3.

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In this chapter (40 sections)
  1. 40-23-40 · Levy of Sales and Use Tax on Food by Counties and…
  2. 40-23-50 · Tax Levied; Collection and Enforcement
  3. 40-23-60 · Definitions
  4. 40-23-61 · Property Taxed; Persons Liable
  5. 40-23-62 · Exemptions
  6. 40-23-63 · Agricultural Machinery or Equipment - Tax Imposed; Rate; Who…
  7. 40-23-64 · Agricultural Machinery or Equipment - Enforcement;…
  8. 40-23-65 · Credit for Sales or Use Tax Paid to Another State
  9. 40-23-66 · Retail Sellers to Register and Give Information
  10. 40-23-67 · Seller to Collect Tax; Seller Not to Assume or Absorb Tax
  11. 40-23-68 · Seller to File Returns
  12. 40-23-74 · Extension of Time for Making Return
  13. 40-23-75 · Deposit of Security
  14. 40-23-77 · Discount; Distribution and Expenditure
  15. 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain…
  16. 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of…
  17. 40-23-85 · Disposition of Funds Derived from Tax. (Amended by 2026-392…
  18. 40-23-88 · Penalties
  19. 40-23-100 · Definitions
  20. 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…
  21. 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles,…
  22. 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In
  23. 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof…
  24. 40-23-105 · Applicability of Certain Title 40 Provisions
  25. 40-23-106 · Reciprocity
  26. 40-23-107 · Fees
  27. 40-23-108 · Disposition of Funds
  28. 40-23-110 · Penalty for Failure to Pay Tax
  29. 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
  30. 40-23-120 · Good Faith Violations
  31. 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
  32. 40-23-130 · Calculation of Municipal or County Gross Receipts Tax
  33. 40-23-150 · Education Trust Fund Rainy Day Account
  34. 40-23-170 · Legislative Findings
  35. 40-23-171 · Definitions
  36. 40-23-172 · Delegates for Participation in Multistate Discussions
  37. 40-23-173 · Duties of Delegates; Agreement
  38. 40-23-174 · Distribution of Proceeds
  39. 40-23-190 · Conditions for Remote Entity Nexus
  40. 40-23-191 · Short Title; Definitions
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