AL SB6

Exempts gross proceeds from the sale of agricultural fencing materials from Alabama's state sales and use tax.

Includes materials such as t-posts, wood posts, barbed wire, net wire, smooth wire, standard metal gates, and similar materials used for fencing agricultural livestock.

Exemption applies to materials purchased specifically for agricultural livestock fencing applications under Section 40-23-2, Code of Alabama 1975.

Effective date is October 1, 2024.