HB382 Summary

• Amends Alabama sales tax code to exclude travel trailers, campers, and housecars from the existing motor vehicle export exemption, bringing them under the same 72-hour export provision as automobiles and trucks.

• Vehicles registered or titled outside Alabama and exported within 72 hours are subject only to Alabama's state automotive sales tax rate, excluding county and municipal sales taxes.

• Requires purchasers of travel trailers, campers, and housecars to provide documentation proving non-residency in Alabama to qualify for the export exemption; no such proof required for automobiles, motorcycles, trucks, and semitrailers.

• Alabama sales tax collected under the export provision cannot exceed the sales tax rate of the state where the vehicle will be registered or titled, with the state publishing an annual list of states that do not allow Alabama residents to purchase without paying tax.

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