SB353 Summary

• Amends Sections 40-12-223 and 40-23-4 of the Alabama Code to add two new tax exemptions for detection dogs.

• Exempts gross proceeds from the rental or lease of detection dogs from rental tax when transacted between certified detection dog trainers or companies employing certified trainers.

• Exempts gross proceeds from the sale of detection dogs from sales and use taxes when sold by or to certified detection dog trainers or companies employing certified trainers.

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

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