ALABAMA DEPARTMENT OF REVENUE

SALES, USE & BUSINESS TAX DIVISION

SALES & USE TAX RULE

 
 

810-6-3-.42.03.  Sales of Certain Automotive Vehicles to Nonresidents for First Use and Registration or Titling Outside Alabama

 
(1)   Sales of automobiles, motorcycles, trucks, truck trailers, or semitrailers that will be registered or titled outside Alabama, that are exported or removed from Alabama within 72 hours by the purchaser or purchaser's agent for first use outside Alabama are not subject to Alabama sales tax provided the exempt sale is documented on the following form:
 
STATE OF ALABAMA
AUTOMOTIVE VEHICLE DRIVE OUT CERTIFICATE FOR NONRESIDENTS

THIS FORM MUST BE EXECUTED BY BOTH THE SELLER AND THE PURCHASER OR PURCHASER'S AGENT AT THE TIME OF THE SALE. FORMS EXECUTED SUBSEQUENT TO THE TIME OF THE SALE ARE INVALID.
 

SELLER'S NAME AND ADDRESS:

 PURCHASER'S NAME, 
ADDRESS, AND PHONE NO.
Name _________________________ 
Street _______________________ 
City ______________State______ 
Zip Code _____________________		 Name _________________________ 
Street _______________________ 
City _______________State_____ 
Zip Code _____________________ 
PHONE NO.(____)_______________
 
Invoice 
No. _______________		 Automotive 
Vehicle Make _________________		 Model 
No. ________________
 
Date of Sale: ____________________________ VIN ___________________________

Time of Sale: __________ A.M.

The facts set forth in this document are true and correct to the best knowledge and belief of the below-signed seller and purchaser or purchaser's agent.

The automobile, motorcycle, truck, truck trailer, or semitrailer referenced above will be exported or removed by the purchaser or purchaser's agent from Alabama within 72 hours from the time of sale to the State of _________________ for first use and registration or titling in accordance with the laws of that state.
 
Signature of the 
Seller: ______________________		 Signature of Purchaser or 
Purchaser's Agent: ___________________
 

NOTICE:
 
 		 This form does not apply to and may not be used in conjunction with the sale of mobile homes, all terrain vehicles, or boats. The 72 hour drive out provision does not apply to sales of these automotive vehicles.
 
FAILURE TO PROPERLY COMPLETE AND MAINTAIN THIS CERTIFICATE IN THE SELLER'S FILES WILL RESULT IN THE SELLER BEING HELD LIABLE FOR THE ALABAMA SALES TAX.
 
(2)   The certificate outlined in (1) above must be executed by both the seller and the purchaser or the purchaser's agent at the time of the sale. A certificate executed subsequent to the time of the sale shall be invalid and the Alabama sales tax shall be due from the seller on the sale for which the invalidated certificate was prepared.
 
(3)   The certificate outlined in (1) above, properly completed, must be retained in the seller's records with a copy of the corresponding sales invoice. Both the certificate and the invoice shall be available for inspection or examination by the Department of Revenue or any authorized agent during normal business hours. The seller will be liable for the Alabama sales tax on any sale for which the export exemption has been claimed but for which a properly executed certificate and sales invoice are not maintained in the seller's records.
 
(4)   A Certificate of Exemption - Out of State Delivery is not required for sales which qualify for the export exemption contained in Section 40-23-2(4) and for which the certificate outlined in (1) above is properly executed and maintained.
 
(5)   Sales of other vehicles such as mobile homes, motor bikes, all terrain vehicles, and boats do not qualify for the export exemption provision and are taxable unless the seller can provide factual evidence that the vehicle was delivered outside Alabama or to a common carrier for transportation outside Alabama. (Section 40-23-2(4)) (Adopted through APA effective January 24, 1989)
 
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