Alabama Sales Tax on Occasional Sales Alabama: Sales Tax Handbook


Are Occasional Sales subject to sales tax?

While Alabama's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in Alabama, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Alabama.

General Occasional Sales
In the state of Alabama, the law includes exemption provisions for a retailer selling property, so long as the transaction is not in the regular course of business.

Motor Vehicles
In the state of Alabama, items are exempt from general sales and use tax, but are subject to separate tax.

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