The term "semitrailers" in the Sales and Use Tax Laws shall include semitrailers designed and intended for use in connection with trucks and highway tractors ordinarily used for highway hauling; also luggage, boat, utility, camper, and travel semitrailers designed primarily to be drawn by passenger automobiles. A semitrailer may be pulled by any type automotive vehicle and be taxed at the automotive rate of 2%. A trailer must be pulled by a truck or truck tractor to be taxed at the automotive rate.

Author: Dan DeVaughn

Statutory Authority: Code of Ala. 1975, §§40-23-2(4), 40-23-31.

History: Adopted March 9, 1961. Amended: March 23, 1962; December 15, 1969; September 29, 1988; adopted December 8, 1988. Filed December 20, 1988.