iThe Alabama Department of Revenue (ADOR) proposed sales/use tax regulations last month to unify the various casual sale, used, and secondhand property taxation rules into one rule. Under Alabama law, casual or isolated sales by persons not engaged in the business of selling are not required to be reported to the ADOR. As with the current regulations, the new regulation will provide that casual sales of automotive vehicles, motorboats, truck trailers, trailers, semitrailers, travel trailers, manufactured homes, and secondhand and used property by a person engaged in the business of selling such property would be subject to sales and use taxes. The new regulation will also continue to provide that tangible personal property purchased outside of Alabama is not subjected to Alabama’s use tax when brought into Alabama if purchased from a person not engaged in the business of selling that property.
The new proposed regulations and related ADOR Notices of Action can be found here:
