AL SB94

Exempts gross proceeds from sales of honeybees, their inputs, and byproducts from Alabama state sales and use tax from October 1, 2024 through September 30, 2029, unless extended by the Legislature.

Defines "honeybee byproducts" to include propolis, royal jelly, beeswax, honeycombs, bee venom, and honeybee pollen, but excludes honey.

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

Becomes effective October 1, 2024.