ALABAMA DEPARTMENT OF REVENUE
BUSINESS & LICENSE TAX DIVISION
810-8-5-.13 Internet-Based Electronic Motor Vehicle Dealer Application and Payment of Fees.
(1) Under the authority of Chapter 30 of Title 40 Code of Alabama 1975, the Department will offer a paperless filing and payment system for the purpose of providing taxpayers with the capability to electronically file the motor vehicle dealer’s regulatory license application and pay the application fee(s) from a personal computer. A complete application filed via the Internet will consist of data transmitted electronically and shall contain the same information as the corresponding application filed entirely on paper. (a) Application year. (b) County. (c) Type(s) of license being applied for and license fee amount(s). (d) Manufacturer and line make of franchised new motor vehicle dealer. (e) Legal name of business. (f) Complete mailing address. (g) State sales tax number. (h) Federal Employee ID number. (i) Date business began. (j) Form of organization to include: Names of individual owner, partners, members, officers and directors; SSN; home address; city; and home telephone number. (k) Exact permanent location(s) and verifiable landline telephone. (l) Number of motor vehicles sold January through December of the prior calendar year to include those sold new or used and sold at retail or wholesale. (m) Compliance questionnaire. (n) Affidavit. (o) Completion of limited liability authorization form if a multiple member limited liability company (LLC) and less than all members of the LLC are signing the application and/or bond. (p) Any other information the Department deems appropriate, or which is mandated by statute. (3) The application attachment information to be provided to the Department through Internet-based filing or other electronic transmission with respect to the motor vehicle dealer application is the same information outlined in the corresponding form type and or rule shown below:
(2) The application information and fees (see attached form LIC:539-3) to be provided to the Department through Internet-based filing with respect to the motor vehicle dealer application; which includes franchised new motor vehicle dealers, used motor vehicle dealers (retail), motor vehicle reconditioners, motor vehicle rebuilders, and motor vehicle wholesalers; is as follows:
| Description of Attachment to Application | Form Type Containing Layout |
Rule |
| Sign Requirements | 810-8-5-.01 | |
| Camera Photograph Requirement | 810-8-5-.02 | |
| Evidence of Liability Insurance | 810-8-5-.06 | |
| Bond | LIC: 539-4A & 4B | 810-8-5-.07 |
| Bond Continuation Certificate | LIC: 539-5 | 810-8-5-.08 |
| LLC Authorization Form | AUTH |
(Section 40-2A-7(a)(5) and Title 40, Chapter 30, Code of Alabama 1975, filed November 17, 2009, effective December 22, 2009)