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AL HB105
Bill
Status
3/5/2019
Primary Sponsor
Chip Brown
Click for details
AI Summary
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Adds new sales and use tax exemption for items used in harvesting commercial seafood by persons licensed by the Division of Marine Resources of the Department of Conservation and Natural Resources.
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Exempts items purchased for operation of charter fishing boats and items used in oyster farming from sales and use tax.
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Exempts items used in commercial processing of seafood from sales and use tax.
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Becomes effective on the first day of the third month following passage and approval by the Governor.
Legislative Description
Sales and use tax, exemption for items used in harvesting and processing commercial seafood, Sec. 40-23-4 am'd.
Taxation
Last Action
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
3/5/2019