The tax imposed by Section 12-36-1710 is composed of two taxes as follows:

1. (1) a four percent tax which must be credited to the general fund of the State; and
2. (2) a one percent tax which must be credited as provided in Section 59-21-1010(B). The one percent tax specified in this item does not apply to the issuance of certificates of title or other proof of ownership to an individual eighty-five years of age or older titling or registering a motor vehicle, motorcycle, boat, motor, or airplane for his own personal use.