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Casual Sales Tax

  • Casual Sales Tax


Section 40-23-100 through 40-23-111, Code of Alabama 1975

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, travel trailer, or manufactured homes 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, travel trailers, or manufactured homes.

A 2 percent state sales tax rate and additionally any local rates due for individual counties and cities.

Of the total two cents tax on each dollar of sale, 58 percent of the total tax generated shall be deposited to the credit of the Education Trust Fund; and 42 percent of the total tax generated shall be deposited to the credit of the State General Fund. Provided, however, of the total of those funds derived from the state sales and use taxes collected on motorboats, 50 percent shall be paid to the State General Fund and 50 percent to the Education Trust Fund.