SB274 - Sweet Grown Alabama Act

• Creates a new sales tax exemption for "producer value added agricultural products" - defined as fruits or other agricultural products that have undergone further processing by the original producer, including whole cuts of meat, bound cut flowers, jams, jellies, and boiled or roasted peanuts.

• Exemption applies only when sales are made by the producer, the producer's immediate family members, or the producer's employees; effective October 1, 2022 through September 30, 2027, unless extended by the Legislature.

• Amends Sections 40-23-1 and 40-23-4 of the Alabama Code to add the new exemption definition and related provisions.

• Establishes penalties for violations: fines between $500-$2,000 and jail time of 6 months to 1 year.

• Act becomes effective immediately upon passage and gubernatorial approval.