HB574 Summary

• Amends Alabama Code Sections 40-12-223 and 40-23-4 to add sales and use tax exemptions for detection dogs in rental tax law (Section 40-12-223) and sales tax law (Section 40-23-4).

• Exempts gross proceeds from the rental or sale of detection dogs when purchased from or leased to a certified detection dog trainer or a company employing certified detection dog trainers.

• Defines a detection dog as a dog trained to use its senses to detect weapons, explosives, illegal drugs, accelerants, wildlife scat, currency, blood, plant and mammalian viruses, bed bugs, and contraband electronics.

• Establishes criminal penalties of $500 to $2,000 in fines and 6 months to 1 year imprisonment for violations of the exemption provisions.

• Becomes effective on the first day of the third month following passage and gubernatorial approval.