| Finance Department - Tax Information - Tax Notice September 15, 2006 |
Information on this site is intended only for general guidance on tax matters. Taxpayers are strongly encouraged to consult with their advisors or ask city representatives about the specific effect of local taxes on their activities.
Finance Department Tax Contacts
| By Phone |
(256) 427-5070 or (256) 427-5068 |
| By Fax |
(256) 427-5064 |
| By Email |
FinanceTax@hsvcity.com |
| By Mail |
City of Huntsville Finance Department
P.O. Box 308, Huntsville, AL 35804-0308 |
| In Person |
City of Huntsville Finance Department
308 Fountain Circle, 4th floor, Huntsville, AL 35801 |
Important Tax Notice mailed to all business licensees on September 15, 2006
Automotive Vehicle Dealers
This notice is provided to all dealers of new and used automotive vehicles.
The State of Alabama changed rule 810-6-3-.03.02 on July 7, 2006, and the city has automatically changed rule 2004-3. The rule change means dealers no longer have to use the City's Out-of-City Delivery Form required under the old rule, but can use the State form for out-of-state and out-of-city deliveries.
The new City rule is as follows:
2004-3. Sale of Automotive Vehicles outside the City of Huntsville by dealers located inside the city.
(1) The activities of automotive vehicle dealers licensed in the City of Huntsville are already subject to Alabama Department of Revenue rule 810-6-3-.03.02. entitled Automotive Vehicles, Certificate of Exemption - Out-of-State/City/County Delivery Form ("Rule").
(2) In order to receive exemption from City of Huntsville sales tax as prescribed in the Rule, dealers must comply with the Rule, and must provide the city a copy of the form required by the Rule, for each sale to which the exemption applies, when filing the applicable sales tax return.
Dated this 14th day of September, 2006.
As with the old requirements, please note that dealers are required to provide the City a copy of the state form for each exempt sale with the sales tax returns.
Refer to the Alabama Department of Revenue website for the new State rule and form, which may be found at:
http://www.revenue.alabama.gov/salestax/index.html
Refer to the City TaxWeb for more information about this and other city tax matters.
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