SB165 Summary

• Exempts gross proceeds from the rental or lease of detection dogs from Alabama rental, sales, and use taxes when transacted through certified detection dog trainers or companies employing certified trainers.

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

• 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.

• Amends Sections 40-12-223 and 40-23-4 of the Alabama Code to add these exemptions as subdivisions (16) for rental tax and (53) for sales tax.

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