HB 643 Summary

• Exempts parts, components, and systems used in converting or reconfiguring motor vehicles to meet the physical and mental challenges of the owner from Alabama sales tax.

• Requires vehicle owners to provide two letters of medical necessity from their primary medical doctor to receive the sales tax exemption.

• Exempts converted vehicles from additional ad valorem taxes resulting from the conversion, with taxes assessed based on the vehicle's pre-conversion value.

• Exempts the conversion from motor vehicle license fees under Chapter 6 of Title 32 of the Alabama Code.

• Becomes effective on the first day of the third month following passage and approval by the Governor.