HB112 Summary

• Creates the Alabama Dog and Cat Fund administered by the Department of Economic and Community Affairs, funded by a 9% tax on sales of dogs and cats by entities selling five or more annually beginning January 1, 2025.

• Fund allocations: up to 3% to State Veterinarian for animal control officer training, up to 75% to counties and municipalities for pounds, and remainder to facilities for sterilization costs and law enforcement costs for seized animals.

• Exempts dog and cat sales from general state gross sales tax and exempts sellers from paying sales tax on dog/cat food, medicine, and business supplies.

• Requires all animal shelters and control agencies to sterilize dogs and cats before adoption or provide written agreements with prepaid vouchers for sterilization within 30 days; prohibits adoption of unsterilized animals without sterilization agreement.

• Establishes mandatory training for animal control officers: 12-hour basic course within one year of certification and 10 hours of continuing education annually, with curriculum covering animal welfare, health, handling, shelter operations, and related topics; increases penalties for sterilization violations to a Class B misdemeanor with fines up to $1,000.