SB276 Summary

• Removes the exclusion of housecars and travel trailers from Alabama's 72-hour drive-out sales tax exemption, making sales of housecars, campers, and travel trailers eligible for the exemption if exported within 72 hours for first use outside Alabama.

• Requires purchasers of travel trailers, campers, or housecars to provide documentation to sellers proving they are not Alabama residents in order to qualify for the out-of-state sales tax exemption.

• Maintains existing rules for automobiles, motorcycles, trucks, and truck trailers that qualify for the 72-hour exemption without requiring residency documentation.

• Caps Alabama state sales tax on vehicles registered out-of-state so it does not exceed the sales tax rate of the state where the vehicle will be registered or titled for first use.

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