45-41-244.64
Section 45-41-244.64 Collection of taxes; proof of payment. (a) The taxes authorized
to be levied in Sections 45-41-244.62 and 45-41-244.63 shall be collected by the tax collector
of the county before the registration of or licensing of any such automotive vehicle, truck
trailer, semitrailer, or house trailer by the aforesaid judge of probate. The tax collector
shall require, as proof of the purchase price of the vehicle or trailer, the presentment of
a sworn report by the purchaser reflecting such purchase price on a form to be provided by
the State Department of Revenue accompanied by a properly executed bill of sale or other satisfactory
evidence prescribed by the State Department of Revenue. (b) In lieu of the requirements contained
in subsection (a), the purchaser may stipulate to the tax collector that the purchase price
of the automotive vehicle, truck trailer, semitrailer, or house trailer to be taxed is equivalent
to a standard value for the year, make, and model established...
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45-29-242
Section 45-29-242 Levy of tax. (a) There is hereby levied and imposed in the county,
in addition to all other taxes of every kind now imposed by law, a privilege or license tax
on the sale of any automotive vehicle, truck trailer, semitrailer, and house trailer required
to be registered or licensed with the Fayette County Judge of Probate and purchased other
than at wholesale in the county from any person, firm, or corporation which is not a licensed
dealer engaged in selling automotive vehicles, truck trailers, semitrailers, or house trailers
an amount equal to one and one-half percent of the purchase price. (b) There is hereby levied
and imposed in Fayette County, in addition to all other taxes of every kind now imposed by
law, an excise or use tax on the storage, use, or other consumption in the county of any automotive
vehicle, truck trailer, semitrailer, or house trailer required to be registered or licensed
with the Fayette County Judge of Probate and purchased other than at...
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45-30-244
Section 45-30-244 Levy of tax; collection and disposition. (a) The Franklin County Commission
shall levy and impose in the county, in addition to all other taxes of every kind now imposed
by law and collect as herein provided, a privilege or license tax on the sale of any automotive
vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed
with the licensing officer of the county and purchased other than at wholesale in the county
from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semi trailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) There is hereby levied and imposed in Franklin County,
in addition to all other taxes of every kind now imposed by law, and the county commission
shall collect as herein provided, an excise or use tax on the storage, use, or other consumption
in the county of any automotive vehicle, truck trailer,...
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45-38-241
Section 45-38-241 Levy of tax on sale of certain automotive vehicles, trailers, etc.
(a) There is hereby levied and imposed in the county, in addition to all other taxes of every
kind now imposed by law, a privilege or license tax on the sale of any automotive vehicle,
truck trailer, semitrailer, and house trailer required to be registered or licensed with the
Lamar County Judge of Probate and purchased other than at wholesale in the county from any
person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semitrailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) Where any used automotive vehicle, truck trailer, semitrailer,
or house trailer is taken in trade or in a series of trades as a credit or part payment on
the sale of a new or used automotive vehicle, truck trailer, semitrailer, or house trailer,
the taxes levied by this section shall be paid on the net difference, that is,...
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45-47-244
Section 45-47-244 Authorization to levy tax; collection; disposition of (a) The Marion
County Commission is hereby authorized to levy and impose in the county, in addition to all
other taxes of every kind now imposed by law and to collect as herein provided, a privilege
or license tax on the sale of any automotive vehicle, truck trailer, semitrailer, and house
trailer required to be registered or licensed with the Marion County Judge of Probate and
purchased other than at wholesale in the county from any person, firm, or corporation which
is not a licensed dealer engaged in selling automotive vehicles, truck trailers, semitrailers,
or house trailers an amount equal to one and one-half percent of the purchase price. (b) The
Marion County Commission is hereby authorized to levy and impose in the county, in addition
to all other taxes of every kind now imposed by law, and to collect as herein provided, an
excise or use tax on the storage, use, or other consumption in the county of any...
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40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase
price; proof of payment of tax. (a) The licensing official shall collect all of the following:
(1) The taxes levied by this article. (2) The municipal gross receipts or sales taxes and
county sales taxes authorized by general or local law on sales made by a person or firm other
than a licensed dealer. (3) The municipal and county use taxes authorized by general or local
law on sales made by dealers doing business outside the State of Alabama and on sales made
by licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
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45-41-244.62
Section 45-41-244.62 Sales tax on certain automotive vehicles, truck trailers, etc.
The governing body of the county is hereby authorized to levy and impose in the county, in
addition to all other taxes of every kind now imposed by law, a sales tax on the sale of any
automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered
or licensed with the judge of probate of the county and purchased other than at wholesale
in the county from any person, firm, or corporation which is not a licensed dealer engaged
in selling automotive vehicles, truck trailers, semitrailers, or house trailers, as follows:
Upon every person, firm, or corporation purchasing other than at wholesale within the county
any automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered
or licensed with the judge of probate of the county from any person, firm, or corporation
which is not a licensed dealer engaged in selling automotive vehicles, truck trailers,...

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45-20-242.80
Section 45-20-242.80 Vehicle use tax. (a) The Covington County Tax Collector or county
tax collecting official shall collect any applicable municipal and/or county use tax authorized
by general or local law for the local taxing jurisdiction in which the purchaser resides,
or, if a business, the business location, on any automotive vehicle, truck trailer, trailer,
semitrailer, travel trailer, or house trailer purchased from dealers doing business outside
the State of Alabama and from licensed Alabama dealers where municipal and county sales taxes
were not collected at the time of purchase. (b) Any law to the contrary notwithstanding, the
county tax collector or county tax collecting official shall remit all county and municipal
use tax receipts collected hereunder directly to the appropriate county or municipal tax recipient
as otherwise provided by law. (Act 88-750, p. 159, §§1, 2.)...
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45-41-244.63
Section 45-41-244.63 Excise tax on storage, use, or other consumption of certain automotive
vehicles, truck trailers, etc. The governing body of the county is hereby authorized to levy
and impose, in lieu of the excise tax authorized to be levied in subdivision (3) of subsection
(a) of Section 45-41-244.52, an excise tax on the storage, use, or other consumption
in the county of any automotive vehicle, truck trailer, semitrailer, or house trailer required
to be registered or licensed with the judge of probate of the county and purchased other than
at wholesale outside the county for storage, use, or other consumption in the county as follows:
Upon every person, firm, or corporation purchasing other than at wholesale outside the county
any automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered
or licensed with the judge of probate of the county for use, storage, or other consumption
within the county, there is hereby authorized to be levied, in lieu...
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40-23-101
Section 40-23-101 Sales tax levied on automotive vehicles, motorboats, truck trailers,
manufactured homes, etc.; additional receipts and taxes collected. (a) There is hereby levied
and shall be collected as herein provided a sales tax upon every person, firm, or corporation
purchasing within this state, other than at wholesale, any automotive vehicle, motorboat,
truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed
with the judge of probate of any county in this state from any person, firm or corporation
that is not a licensed dealer engaged in selling automotive vehicles, motorboats, truck trailers,
trailers, semitrailers, or travel trailers in an amount equal to two percent of the purchase
price. (b) Commencing October 1, 1989, there is hereby levied and shall be collected, as provided
for under the provisions of subsection (e) of Section 40-23-104, a sales tax in the
amount equal to two percent of the purchase price on the sale of any...
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