That is interesting & I hadn't noticed the 1% tax rate. What are other state's tax rates on new vehicles?
Code of Alabama, 1975; Section 40-23-61 (today's law):
"(c) An excise tax is hereby imposed on the storage, use or other consumption in this state of any automotive vehicle or truck trailer, semitrailer or house trailer, and mobile home set-up materials and supplies including but not limited to steps, blocks, anchoring, cable pipes and any other materials pertaining thereto, purchased at retail on or after October 1, 1965, for storage, use or other consumption in this state at the rate of two percent of the sales price of such automotive vehicle..."
It's 2% now.
