AL SB73

Exempts up to $25,000 of agricultural fencing materials from Alabama sales and use tax, including t-posts, wood posts, barbed wire, net wire, smooth wire, standard metal gates, and similar livestock fencing materials.

Exemption applies from October 1, 2024, through September 30, 2029, with a sunset date automatically ending the provision.

Purchasers must provide sellers with an affidavit confirming materials are strictly for agricultural livestock applications to qualify for the exemption.

Exemption does not apply to county or municipal sales and use taxes unless approved by local resolution or ordinance.

Department of Revenue is required to make the affidavit form available to sellers.