Vehicle Registration Exemptions - Alabama

Volunteer rescue squad vehicles

Motor vehicles and utility trailers as defined in Section 40-12-240, owned by volunteer rescue squads incorporated under the laws of Alabama and used exclusively as life-saving, rescue, or first aid vehicles without profit, and which are not rented, leased, or loaned to any private individual, firm, or corporation are be exempt from payment of license and registration fees and all ad valorem taxes otherwise prescribed by law.

Farm vehicles

For each motor tractor used on the highways of Alabama there is a license or privilege tax of $100.

However, this license will not be collected for a tractor when run on a highway to be transferred from one point to another for use on a farm with or without a “small trailer” or with or without a “semitrailer,” or when used on the highway for transferring what is commonly known as a “portable sawmill” or a “well-boring outfit,” or when used on the highway by a farmer for the purpose of transporting to and from his farm, products to be used on his farm.

Off-the-road-machinery

This category includes machines occasionally moved on highways from one job site to another but not designed to transport property over them and are not subject to licensing requirements as a motor vehicle. (Ref. Attorney General Opinion December 2, 1974)

This off-the-road-machinery is exempt from the registration requirements due to the following:

• It is not designed and used primarily for the transportation of property in or upon its own structure.
• It is not designed for use on public highways.
• It is not designed to transport or to draw persons or property upon the highway.

The following are some of the criteria which may be used to define off road machinery:

• Not designed or used primarily for the transportation of persons or property and is only incidentally operated or moved over the highway.
• Designed to primarily perform the functions of lifting and lowering real or personal property.
• Specially designed and manufactured by the manufacturer (or for the manufacturer), to serve solely as a mobile carriage and mount (and a power source, where applicable), for the machinery or equipment attached.
• It cannot, without substantial structural modification, be used as a component of a vehicle designed to transport persons or property on the highway.

Off road machinery is specially designed for off-highway operation due to the following factors in the design of the vehicle:

• The vehicle's inability to travel at posted highway speeds; and/or
• The vehicle is overweight, over height, and/or over width for regular highway use, or requires a special permit and/or escort for highway use; and/or
• Any other relevant factor of the special vehicle design, such as the requirement of transportation on tracks, which substantially limits or impairs the use of such vehicle on the public roads and highways.

Nothing in this exemption should be considered as authority for exempting truck mounted cranes, trucks with booms attached, or similar type vehicles from registration.

Citations

• Code of Ala. 32-11-2 Motor vehicles; fees; taxation
• Code of Ala. 40-12-251 Motor tractors; generally
• Ala. Admin. Code r. 810-5-1-.223 Off-The Road Machinery; Definitions and Exemptions