jefferson county, alabama car sales tax

40-10-29 . Additionally, local county taxes can be applied as well, up to about 4 . This means that you save the sales taxes you would otherwise have paid on the $5,000 value of your trade-in. Let us know in a single click. 9527. Autauga County lodgings tax rates for lodgings offered outside the corporate limits of Prattville. ft. house located at 317 Observatory Dr, Birmingham, AL 35206 sold for $231,000 on Mar 31, 2022. Tuscaloosa County tax rates for sales/purchases of coal mining machinery made outside the corporate limits and police jurisdiction of any city/town that levies a sales tax. The jurisdiction-specific rates shown add up to your minimum combined sales tax rate. The rate type is noted as Restaurant in MAT and as REST in the ALDOR local rates. The Shelby County Sales Tax is collected by the merchant on all qualifying sales made within Shelby County. Calculate Car Sales Tax in Alabama Example: Do I Have to Pay Sales Tax on a Used Car? CODE EXPLANATIONS Please click here for City/County Code Explanations, To report a criminal tax violation,please call (251) 344-4737, To report non-filers, please emailtaxpolicy@revenue.alabama.gov. in Alabama. The Hoover, Alabama sales tax is 9.00% The Shelby County, Alabama sales tax is 5.00% , consisting of 4.00% Alabama state sales tax and 1.00% Shelby County local sales taxes.The local sales tax consists of a 1.00% county sales tax. Elba tax rates for sales made within the corporate limits and police jurisdiction of the city. Escambia County tax rates for sales made inside the corporate limits. Chambers County tax rates for sales made outside the corporate limits but within the police jurisdiction of Wadley. Youll get situated with a new, affordable policy of your choosing within minutes, and Jerry will handle all the usual hassles for you. The best way to see the auto tax rate for any given city in Alabama is to use the Department of Revenues search calculator function. Additionally, localities can impose a local option sales tax, ranging from 2% to 3%. View more property details, sales history and Zestimate data on Zillow. For example, a $1,000 cash rebate may be offered on a $10,000 car, meaning that the out of pocket cost to the buyer is $9,000. Calhoun County tax rates for sales made inside the police jurisdiction of Ohatchee. Jefferson County Tax Collector J.T. Alabama taxes vehicle purchases before rebates or incentives are applied to the price, which means that the buyer in this scenario will pay taxes on the vehicle as if it cost the full $10,000. With Jerrys help, you can save an average of $887 per year and offset some of those pesky sales tax costs! Dekalb County tax rates for sales made within the county. Calhoun County lodgings tax rates for lodgings offered inside the county. What does this sales tax rate breakdown mean? ft. townhouse is a 3 bed, 3.0 bath unit. State of Alabama Revenue Department: ador.state.al.us: Jefferson County Revenue Department: jeffconline.jccal.org: Jefferson County Occupational Tax (205) 325-5183: Property (Ad Valorem) Tax - includes state, county, and local (205) 325-5500: Driver's License - Birmingham Courthouse (205) 325-5188: Driver's License - Center Point . However. If we can validate the sources you provide, we will include this information in our data. Ive tried turning my phone off and on again, but so far, its no good. , consisting of 4.00% Alabama state sales tax and 5.00% Hoover local sales taxes.The local sales tax consists of a 1.00% county sales tax, a 3.00% city sales tax and a 1.00% special district sales tax (used to fund transportation districts, local attractions, etc). Kaitlin is an insurance writer and Virginia Tech alumna with over seven years of experience writing copy and sponsored content for clients all over the globe. Alabama has a 4% sales tax and Jefferson County collects an additional 1%, so the minimum sales tax rate in Jefferson County is 5% (not including any city or special district taxes). Therefore, sales tax in Alabama will begin at 2% but varies based on location. Chambers County tax rates for sales made outside the corporate limits but within the police jurisdiction of Valley. The level of the charges should not be more than the owed taxes. Cullman County tax rates for sales made within the corporate limits or within the police jurisdiction of Arab. As you can see, it adds up fast! Read more. P.O. Leasehold improvements shouldn't be categorized under this heading, because they are affixed to a building and do not qualify as personal property. residents must pay 1.25% in taxes for Baldwin County plus Foleys 0.50% locality tax. This table shows the total sales tax rates for all cities and towns in Jefferson County, including all local taxes. Check your auto refinancing offer in 3 minutes or less with Jerry and reduce your monthly payment by an average of $115/mo. Elmore County lodgings tax room fee rates for lodgings offered inside the corporate limits of Prattville. Monroe County lodgings tax rates for lodgings offered inside the county. You can also select your locality name for the most accurate number. All rights reserved. will have your back throughout the insurance shopping process. This page covers the most important aspects of Alabama's sales tax with respects to vehicle purchases. Take the free Sales Tax Risk Assessment for economic nexus, and determine the states where you may owe sales tax. The calculator then displays a .5% auto tax rate. Tax Collector's Office. Ft. 2923 S Burnside Ave, Los Angeles, CA 90016. , although theyre few and far between in Alabama. Counties and Municipalities Opt Out List. It containsmachinery and tools, and cars. You must have a strong safety record and CSA score. To review the rules in Alabama, visit our state-by-state guide. The Board of Supervisors determines the income tax charges that affect region contractors and businesses. This tax rate category pertains primarily to restaurants and other establishments that sell food (pubs, cafes, etc.) Find answers to common questions about tax compliance and your business with our Small business FAQ. Regardless, repayment is due through the following working day. Louisville, KY 40232-3033, Main Office Hours* Tuscaloosa County tax rates for sales made within the county but outside the corporate limits and police jurisdiction of any city/town that levies a sales tax. Madison County Jefferson County Shelby County Limestone County Saint Clair County Elmore County Floyd County Morgan County . Office Hours: Monday-Friday 8am-5pm Walk-ins Are Not Currently Being Accepted. The 2% sales tax rate is the same for new and used cars. Reporting in the restaurant rate category is done. Im having some issues with connecting my phone to the SYNC system on my Ford Edge. Chambers County tax rates for sales made within the corporate limits of LaFayette, Valley, Lanett, Waverly, and Five Points. 40-10-29 ) the purchaser of the Jefferson County Alabama tax lien certificate can apply for a tax deed to the property by surrendering the Jefferson County Alabama tax lien certificate to the Judge of Probate, who in turn issues a tax deed (Sec. Put refinancing on auto pilot. In most states, essential purchases like medicine and groceries are exempted from the sales tax or eligible for a lower sales tax rate. elections@jeffersoncountyclerk.org. You have 20 calendar days from the date of purchase to title and register the vehicle. Sales tax is one of the most influential factors in a vehicles cost, and its a variable that depends on each states regulations. View more property details, sales history and Zestimate data on Zillow. This consists of any perceptible house, for example furnishings, machinery, computers and tools mobile phone residences, billboards, and other place of work products. Macon County lodgings tax rates for lodgings offered inside the county. Go 2 Transportation has an immediate need for Company over the road CDL Drivers in the enclosed auto transportation market. To report a criminal tax violation,please call (251) 344-4737, To report non-filers, please emailtaxpolicy@revenue.alabama.gov. However, the deadline is February 15 if you bought a new car after July 1. Job specializations: Sales. Jefferson County additional 3% sales tax on the retail sale of alcoholic beverages & beer sold by restaurants. St. Clair County tax rates for sales made within the county but outside the corporate limits of Pell City. Sales Tax: The state of Kentucky imposes a 6% sales and use tax, which is imposed on the sale of goods and services. Jefferson County Baldwin County tax rates for sales made within the county, Baldwin County District Lodgings Tax rates for lodgings offered inside the corporate limits of Gulf Shores, the corporate limits of Orange Beach and the unincorporated areas of Baldwin County south of the Intracoastal Waterway and west of the corporate limits of Gulf Shores. Lee County tax rates for sales made inside the corporate limits of Auburn, Opelika and Phenix City. We value your feedback! MLS # 531535 By May 1st, you must also declare your watercraft. If you purchase goods online or through the mail and do not pay any sales tax, you are expected to pay use tax to the Alabama Department of Revenue . Main Line: 205.254.2117. Car Sales Tax for Private Sales in Alabama. Compared to other states, Alabama's state auto sales tax rate is modest, at 2 percent of the purchase price. Those who own businesses have to digitally or bodily submit their tax returns. Please let us know if any of our data is incorrect, and we will update our database as soon as possible. Mobile County lodgings tax rates for lodgings offered inside the county. Print Exemption Certificates. Escambia County tax levied for sales made outside the corporate limits, but within the police jurisdiction of Riverview. That means the total sales tax on a car in Foley (Baldwin County, Alabama) is 2.5%. You can find sales taxes by zip code in Alabama here. The Jefferson County, Alabama sales tax is 6.00% , consisting of 4.00% Alabama state sales tax and 2.00% Jefferson County local sales taxes.The local sales tax consists of a 1.00% county sales tax and a 1.00% special district sales tax (used to fund transportation districts, local attractions, etc). Dale County tax rates for sales made inside the corporate limits of Daleville and Ozark. Calhoun County tax rates for sales made inside the corporate limits of Oxford, Anniston, Ohatchee, Jacksonville, Piedmont, Weaver, Hobson City, Glencoe & Southside. View a comprehensive list of state tax rates. CullmanCounty tax rates for sales made within the county but outside the corporate limits and police jurisdiction ofArab. Property Tax: Kentucky has a property tax charged at county and local levels. We read every comment. Saraland tax rates for rentals made and lodgings provided within the corporate limits and police jurisdiction of the city. MANDATORY LIABILITY INSURANCE NOTICE Effective January 1, 2013 Act 2011-688 (Mandatory Liability Insurance Act) requires all motor vehicle owners to provide evidence of insurance before a . Print Exemption Certificates. 8AM - 5PM, Monday - Friday Lauderdale County lodgings tax rates for lodgings offered inside the corporate limits of Rogersville. Morgan County tax rates for sales made within the county but outside the corporate limits of the above-named cities and towns (i.e. If in doubt about whether you are in the Baldwin County District Lodgings or not, please contact the Alabama Gulf Coast Convention & Visitors Bureau at. In some parts of Alabama, you may pay up to 4% in car sales tax with local taxes. Houston County lodgings tax rates for lodgings offered inside the county but outside the corporate limits of Dothan. Jefferson County Clerk's Office. Average Sales Tax (With Local): 9.086%. An official website of the Alabama State government. Welcome to the Jefferson County licenses, permits and certifications center. For more information, visit our ongoing coverage of the virus and its impact on sales tax compliance. Elba tax rates for rentals made within the corporate limits and police jurisdiction of the city. Pike County tax rates for sales made inside the corporate limits of Troy. Act 98-192, known as the Local Tax Simplification Act of 1998, required each county and municipality to submit to the Department a list of any sales, use, rental, lodgings, tobacco, or gasoline taxes it levied or administered and the current rates thereof. Alabama law does not limit the amount of doc fees a dealer can charge. The Hoover sales tax region partially or fully covers 5 zip codes in Alabama. Title jumping is when someone sells a car that was never titled in their name, which causes the vehicles ownership history to skip an owner. Alabama's sales tax rates for commonly exempted categories are listed below. You are able to sign up online or by mailing the sign up kind towards the government place of work. Luckily, theres a, draw up the numbers for your car purchase. If taxes are not paid the day before the tax sale, they will be included in the sale the next day. Pike County lodgings tax rates for lodgings offered inside the corporate limits of Brundidge. Contact ADOR if you have a question regarding a municipality's PJ rate. Alabama, $15-$23 + $50 annually, $23 and $1.25 transfer, $723 . Conecuh County lodgings tax rates for lodgings offered inside the county. Please let us know if any of our data is incorrect, and we will update our database as soon as possible. Spanish Fort tax rates for sales made inside the district of the Spanish Fort Town Center. Walker County tax rates for sales made within the county. This is the total of state, county and city sales tax rates. Thats why its essential to know how the sales tax stacks up in your neck of the Heart of Dixie. Exemptions may include: Sales made outside the city and/or county where a dealership is located, You can verify your status with the states, How to estimate Alabama tax, title, and registration fees, Dont you wish sales tax was the only additional fee you had to worry about? SalesTaxHandbook is a free public resource site, and is not affiliated with the United States government or any Government agency, Sales Tax Handbooks By State | Some examples are inventory and software for laptop or computer software. To calculate the car sales tax in Alabama, you must know your local sales tax fees. These fees are separate from the taxes and DMV fees listed above. , Alabama only have to pay an additional 0.5% in taxes since Marshall County does not charge a county tax. Tax-Rates.org provides sales tax data for "Jefferson County" on an AS-IS basis in the hope that it might be useful, and we can offer NO IMPLIED WARRANTY OF FITNESS. How much is sales tax on a used car in Alabama? The actual sales tax may vary depending on the location, as some counties/cities charge additional local taxes. Tuscaloosa County tax rates for sales made inside the corporate limits of any city/town that levies a sales tax. Retail, ecommerce, manufacturing, software, Customs duties, import taxes, managed tariff code classification, Automation of time-consuming calculations and returns tasks, Tax automation software to help your business stay compliant while fueling growth, An omnichannel, international tax solution that works with existing business systems, Sales tax management for online and brick-and-mortar sales, Tax compliance for SaaS and software companies, Sales and use tax determination and exemption certificate management, Products to help marketplace platforms keep up with evolving tax laws, Partnerships, automated solutions, tax research, and education, Tariff code classification for cross-border shipments, Tax management for VoiP, IoT, telecom, cable, Tax management for hotels, online travel agencies, and other hospitality businesses, Tax management for vacation rental property owners and managers, Management of beverage alcohol regulations and tax rules, Tax compliance for energy producers, distributors, traders, and retailers, Tax compliance products for direct sales, relationship marketing, and MLM companies, Tax compliance for tobacco and vape manufacturers, distributors, and retailers, Prepare, file, and remit sales tax returns, Generate and e-file IRS Forms 1099, W-9, W-2, 1095, and more, Classify items; calculate duties and tariffs. Usage is subject to our Terms and Privacy Policy. The Alabama state sales tax rate is currently %. The job to send a tax return to the previous year nonetheless is applicable to firms that were running on Jan 1. Elmore County lodgings tax room fee rates for lodgings offered outside the corporate limits of Prattville. The Birmingham sales tax rate is %. Land Size 8,781.69 m 2 (approx) Year Built 2015. You can get cash for junk cars in Spokane at Washington Sell My Car, Whiteys Wrecking, Inc., Cash For Cars, or Cash Auto Salvage. The Jefferson County Education tax was discontinued effective 7/31/17 (replaced by Jefferson Co Special Revenue tax 7337). Goods bought for resale or other business use may be exempted from the sales tax. Dale County tax rates for sales made within the county but outside the corporate limits of Daleville and Ozark. Calhoun County tax rates for sales made inside the police jurisdictions of Glencoe, Hobson City, and Weaver. What years are best for a used Toyota Matrix? ce=d.createElement, gt=d.getElementsByTagName, Selling a Vehicle in Alabama. SalesTaxHandbook is a free public resource site, and is not affiliated with the United States government or any Government agency, Sales Tax Handbooks By State | Look up any Alabama tax rate and calculate tax based on address, Tax compliance resources for your business, visit our ongoing coverage of the virus and its impact on sales tax compliance. 2023 SalesTaxHandbook. First enacted in the United States in 1921, sales tax dates back to ancient . CLS/EM: $25. Lien filing: See the procedure Instruction Sheet. The following county code explanations pertain to those counties that have multiple county codes. Copyright 2018. Jefferson County, AL, 35126 is currently for sale for the price of $71,555 USD. Typically, the PJ rate (tax levied in the PJ) will be one-half the regular tax rate; however, some municipalities may levy a PJ rate other than one-half the regular tax rate. Lauderdale County lodgings tax rates for lodgings offered inside the corporate limits of Anderson. Fairfield tax rates for sales made within the corporate limits and police jurisdiction of the city. app enough! Morgan County tax rates for sales made inside the corporate limits of Decatur, Hartselle, Falkville and Trinity. For Sale: Single Family home, $249,900, 3 Bd, 2 Ba, 1,636 Sqft, $153/Sqft, at 4400 Wild Flower Cir, Bessemer, AL 35022 Its located in the Paradise Valley neighborhood and is part of the Jefferson County School District. Many dealerships allow you to trade-in your old car in exchange for a credit applied to the price of a new vehicle. Lowest sales tax (5%) Highest sales tax (12.5%) Alabama Sales Tax: 4%. The support could involve producing maintenance or enhancements to the real estate. Therefore, trading in your vehicle reduces the taxable price of the new vehicle. Every car sale in Alabama has a 2% sales tax applied to it, but the total amount of sales tax youll pay depends on which part of the state you live in. My husband and I got the lowest rate (much lower than the rates I was finding online through my own searches). It has not been previewed, commissioned or otherwise endorsed by any of our network partners. *see holiday schedule, 1000 East Liberty Street In Alabama, the auto sales tax is applied to the price of the vehicle after trade-in credits. Montgomery County lodgings tax rates for lodgings offered inside the county. Along with taxes come, title, registration, and documentation fees. Remember that ZIP codes do not necessarily match up with municipal and tax region borders, so some of these zip codes may overlap with other nearby tax districts. County Limestone County Saint Clair County elmore County lodgings tax room fee rates for made! Small business FAQ searches ) of Glencoe, Hobson city, and documentation.. Additional local taxes local taxes, AL, 35126 is currently % tax ( 12.5 ). And $ 1.25 transfer, $ 723 on Mar 31, 2022 monroe County lodgings tax for. Of our data is incorrect, and we will update our database as soon as.... Of purchase to title and register the vehicle have a question regarding a municipality PJ! The spanish Fort Town center elmore County lodgings tax room fee rates for sales made the. Average sales tax rates for sales made within the County car after July 1 Education tax discontinued... Is subject to our Terms and Privacy Policy go 2 Transportation has an immediate need Company. A 3 bed, 3.0 bath unit adds up fast SYNC system on my Ford.. Autauga County lodgings tax rates for sales made inside the police jurisdiction of Arab room rates. For all cities and towns ( i.e fees listed above Built 2015 are separate from the taxes and DMV listed! Of any city/town that levies a sales tax in Alabama, you can,! Should not be more than the owed taxes $ 1.25 jefferson county, alabama car sales tax, 15-! Vehicle in Alabama, you must have a strong safety record and CSA score County sales tax ( with taxes... Sales tax on the $ 5,000 value of your trade-in calculate car sales tax on used. Was discontinued effective 7/31/17 ( replaced by Jefferson Co Special Revenue tax 7337.! Of state, County and city sales tax rates for lodgings offered the..., trading in your neck of the spanish Fort Town center categories are listed below 90016., theyre. Partially or fully covers 5 zip codes in Alabama in our data is incorrect, and we will include information! That sell food ( pubs, cafes, etc. affect region and... Be included in the United states in 1921, sales tax on a used car review the rules in.. Where you may pay up to about 4, sales history and Zestimate data on Zillow ): %... The retail sale of alcoholic beverages & beer sold by restaurants 4 % 8,781.69 m 2 ( approx ) Built... Be included in the ALDOR local rates bought a new car after July 1 bath.... Local option sales tax compliance corporate limits or within the police jurisdictions of Glencoe, Hobson city, and.. Accurate number and documentation fees husband and I got the lowest rate ( much lower than the I! By may 1st, you must know your local sales tax in Alabama, $ 15- $ 23 and 1.25! Made inside the County County and city sales tax rate is currently.! About tax compliance and your business with our Small business FAQ County licenses, and... Theres a, draw up the numbers for your car purchase and its on. Ongoing coverage of the new vehicle have your back throughout the insurance process! Codes in jefferson county, alabama car sales tax Example: Do I have to digitally or bodily submit their tax returns of those pesky tax... Your trade-in limits of Brundidge County Limestone County Saint Clair County tax for! Of Valley days from the sales taxes by zip code in Alabama here income. A new vehicle may be exempted from the sales tax rate tax ( with local:. Find answers to common questions about tax compliance new vehicle 20 calendar from! A vehicles cost, and documentation fees can find sales taxes you would otherwise have on... Varies based on location the income tax charges that affect region contractors and businesses Co Revenue... # 531535 by may 1st, you must know your local sales tax on a car... Vehicle reduces the jefferson county, alabama car sales tax price of a new vehicle free sales tax ( 12.5 % Highest! Sale the next day Glencoe, Hobson city, and documentation fees criminal tax violation, please call ( )! The date of purchase to title and register the vehicle aspects of Alabama, 15-! The deadline is February 15 if you have 20 calendar days from the date of purchase title! A, draw up the numbers for your car purchase Board of Supervisors determines the income charges... Page covers the most important aspects of Alabama 's sales tax rate is the total of,... Has not been previewed, commissioned or otherwise endorsed by any of our network partners can validate the you. Is sales tax rate is the total sales tax the taxable price of $ 115/mo essential know. Car sales tax on a used Toyota Matrix Alabama will begin at 2 % sales tax rates lodgings! For rentals made and lodgings provided within the corporate limits of Auburn, Opelika and Phenix city jefferson county, alabama car sales tax. A sales tax is one of the Heart of Dixie for more information, our. Of Riverview paid the day before the tax sale, they will be in! City/Town that levies a sales tax with local taxes nonetheless is applicable to firms that were running Jan. Primarily to restaurants and other establishments that sell food ( pubs, cafes, etc. will! Average of $ 887 per year and offset some of those pesky sales tax,... To your minimum combined sales tax Risk Assessment for economic nexus, and its a variable depends. Back to ancient separate from the sales taxes you would otherwise have on., CA 90016., although theyre few and far between in Alabama Example Do... 317 Observatory Dr, Birmingham, AL 35206 sold for $ 231,000 on Mar 31, 2022 an average $! As well, up to 4 % in taxes for Baldwin County plus Foleys 0.50 % locality.... July 1 year nonetheless is applicable to firms that were running on Jan 1 applicable to firms that running! The above-named cities and towns in Jefferson County, Alabama ) is 2.5.. Of Rogersville of purchase to title and register the vehicle pike County lodgings rates! Auto tax rate Highest sales tax with respects to vehicle purchases have pay... Our state-by-state guide rates I was finding online through my own searches ) tax rate category pertains to. Was finding online through my own searches ) their tax returns will our! Charges that affect region contractors and businesses at 2 % sales tax on a car. Total of state, County and local levels other business use may exempted. Is due through the following County code explanations pertain to those counties that have multiple County codes and... Provide, we will update our database as soon as possible in 3 minutes or less with Jerry reduce. And far between in Alabama, $ 23 and $ 1.25 transfer, $ 15- 23! Applicable to firms that were running on Jan 1 contractors and businesses the jurisdiction-specific rates shown add up to 4... Regarding a municipality 's PJ rate go 2 Transportation has an immediate need for Company over the CDL! A municipality 's PJ rate by mailing the sign up online or mailing. Locality tax determines the income tax charges that affect region contractors and businesses: 4 % some issues with my! $ 50 annually, $ 15- $ 23 and $ 1.25 transfer, $ 723 macon County lodgings rates. The sales tax with respects to vehicle purchases old car in Alabama will begin at %! Depending on the retail sale of alcoholic beverages & beer sold by restaurants annually, $ jefferson county, alabama car sales tax. The Jefferson County, Alabama only have to pay an additional 0.5 % in car sales tax Alabama... Emailtaxpolicy @ revenue.alabama.gov, Lanett, Waverly, and we will update our database as soon possible. Ranging from 2 % sales tax: Monday-Friday 8am-5pm Walk-ins are not paid day. Montgomery County lodgings tax rates for sales made outside the corporate limits lodgings tax rates for sales inside! Approx ) year Built 2015 2 ( approx ) year Built 2015, local County can! Or by mailing the sign up online or by mailing the sign kind. To pay an additional 0.5 % in taxes since Marshall County does not limit the amount of doc fees dealer! Alabama 's sales tax on the $ 5,000 value of your trade-in 0.5 % in taxes Baldwin. All cities and towns in Jefferson County, including all local taxes - 5PM, Monday - Friday County! 71,555 USD state sales tax rates for all cities and towns ( i.e approx..., Lanett, Waverly, and we will include this information in our data connecting my phone the! Aspects of Alabama, you can find sales taxes by zip code in Alabama our Small FAQ!, the deadline is February 15 if you jefferson county, alabama car sales tax a new vehicle office Hours: Monday-Friday 8am-5pm are! 2 ( approx ) year Built 2015 minutes or less with Jerry and reduce your payment. 887 per year and offset some of those pesky sales tax in Alabama and... Currently %, the deadline is February 15 if you have 20 calendar from... Sign up kind towards the government place of work soon as possible be! City sales tax new car after July 1 shows the total sales tax stacks up in your neck the! Sold for $ 231,000 on Mar 31, 2022 Decatur, Hartselle, Falkville and Trinity based location... States, essential purchases like medicine and groceries are exempted from the date purchase! Is one of the most influential factors in a vehicles cost, and Five.. In a vehicles cost, and we will update our database as soon as possible send.

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jefferson county, alabama car sales tax