An Alabama trucking company believed their purchases of long haul trucks within the state did not make them liable for an assessed use tax by the Department of Revenue. In Alabama, use tax applies to all purchases of property, no matter where the property is purchased, as long as it is subsequently used, stored, or consumed in Alabama. The Department also concluded that the Alabama truck dealers which sold the trucks tax-free to the company were doing so improperly, as the “drive-out” exemption they were utilizing is available only to non-residents. A “drive-out” exemption applies when a purchaser can certify, at the time of purchase from the dealer, that the vehicle will be registered or titled outside of Alabama and will be removed for first use outside of Alabama within 72 hours. (Whatley Contract Carriers, LLC v. State of Alabama Department of Revenue, Docket No. U. 03-372, Decided March 23, 2004)