SB449 Summary

• Exempts parts, components, and systems used to convert, reconfigure, or maintain motor vehicles to meet the physical and mental challenges of vehicle owners from sales tax under Alabama Code Section 40-23-4.

• Requires vehicle owners to provide two letters of medical necessity from their primary medical doctor or licensed medical specialists to qualify for the sales tax exemption.

• Exempts vehicles receiving the sales tax exemption from additional ad valorem taxes under Section 40-12-253, with ad valorem taxes assessed only on the vehicle's pre-conversion value.

• Establishes penalties for violations of up to $2,000 in fines and up to one year in county jail.

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