Alabama sales tax on motor vehicle delivery out of state-city-county
Alabama Department of Revenue has repealed and replaced Rule 810-6-3-.03.02, Automotive Vehicles, Certificate of Exemption – Out-of-State/City/County Delivery Form. The new rule provides that when a dealer sells an automobile, motorcycle, truck, truck trailer, travel trailer, camper, housecar, or semitrailer and delivers it outside Alabama, or outside the city and/or county in which the dealer is located, a portion of the sales tax due may be exempt. Any sales tax exemption claim based on the delivery location must be supported by an affidavit of the dealer and the buyer and by an affidavit of the person making delivery of the vehicle, trailer, camper, housecar, or semitrailer. The required affidavits must be recorded on the form “Certificate of Exemption-Out of State/City/County Delivery” provided by the Department.
Alabama sales tax on motor vehicle delivery out of state-city-county
