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, semitrailers, or house trailers an amount not exceeding three-eighths of one percent of the purchase price; provided, however, that 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 tax authorized to be levied in this section shall be paid on the net difference, that is, the price of the new or used vehicle or trailer sold less the credit for the used vehicle or trailer taken in trade.
(Act 82-473, p. 786, §5.)
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