§40-23-39. Refund of sales taxes paid on certain property purchased in state for export to foreign country; certain passenger vehicles and trucks exempt from sales and use taxes.

(a) Notwithstanding any other provision of law, the purchaser of tangible property purchased in the state, with the intent that the property is to be retained in the state only temporarily and is solely for export to a foreign country, shall be entitled to a refund from the Department of Revenue against the total amount of all sales taxes paid if the purchaser's records reflect that it was the intent of the purchaser to use the property in a foreign country at the time of purchase and that, in fact, the property was exported from Alabama, and that when ocean transportation is required and scheduled service to the desired port overseas is available through the Port of Mobile, the Port of Mobile is used for shipment. This subsection shall apply to purchases made and stockpiled after July 1, 1996.

(b) Notwithstanding subsection (a) or any other provision of law, the purchase of a new passenger vehicle or new truck with a gross weight not exceeding 8,000 pounds:

(1) which is manufactured in Alabama;

(2) which is purchased by a nonresident of the United States;

(3) which is delivered to the purchaser in Alabama by the manufacturer or an affiliated corporation;

(4) which at the time of purchase the purchaser intends to export to and permanently license in a foreign country within 90 days after the date of delivery; and

(5) for which the purchaser obtains a temporary metal license plate and a temporary registration certificate from the judge of probate or license commissioner of the county in which the manufacturer is located,

shall be exempt from all state sales and use taxes levied under this chapter and all municipal and county sales and use taxes.

(c) This section shall be read in pari materia with all other vehicle registration laws, specifically, Section 32-6-210.

(Acts 1996, No. 96-698, p. 1168, §1; Act 97-919, p. 3101, §§ 3, 4; Act 97-936, p. 504, §§3, 4.)