HB321 Summary

• Removes the exclusion of travel trailers and housecars from Alabama's 72-hour drive-out sales tax exemption provision, allowing these vehicles to qualify for tax-exempt sales when registered or titled outside Alabama and removed within 72 hours.

• Requires nonresident purchasers to provide documentation to sellers as specified by the Alabama Department of Revenue to qualify for the out-of-state registration exemption.

• Applies the same reciprocity requirement as other vehicles: sales are exempt from Alabama sales tax only if the state where the vehicle will be registered allows Alabama residents to purchase vehicles without paying that state's tax.

• Caps Alabama state sales tax on exported vehicles at the amount that would be owed in the destination state, excluding county and municipal taxes.

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