(a) The excise tax levied by this article is in lieu of all other taxes on the transfer or the first registration in this state of vehicles, including the optional equipment and accessories attached thereto at the time of sale and sold as a part thereof, except:
(1) Annual vehicle registration and license fees;
(2) The fee of One Dollar ($1.00) for the issuance of a certificate of title;
(3) Any fee charged under the jurisdiction of the Corporation Commission; and
(4) One and twenty-five-hundredths percent (1.25%) of the gross receipts upon which the tax is levied by Section 1354 of this title. Provided, the sale of motor vehicles shall not be subject to any sales and use taxes levied by cities, counties or other jurisdictions of the state.
(b) This section shall not relieve any new or used motor vehicle dealer or any other vendor of vehicles from liability for the sales tax on all sales of accessories or optional equipment, or parts, which are not attached to, and sold as a part thereof and included in the sale of such vehicles.
Added by Laws 1963, c. 361, § 2, eff. July 1, 1963. Renumbered from § 21-106 of Title 47 by Laws 1965, c. 215, § 3. Amended by Laws 1980, c. 85, § 15, eff. Jan. 1, 1981; Laws 2017, c. 356, § 2, eff. July 1, 2017.
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