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AL HB3

Bill

Official Source

Status

Engrossed

1/22/2026

Primary Sponsor

Chip Brown

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Exempts retail sales of fish and seafood in original or unmanufactured state from Alabama state sales and use tax when sold by a producer
  • Defines "producer" as a licensed commercial fisherman or owner of a commercially licensed vessel also licensed under Section 9-12-125 to sell seafood to the public
  • Authorizes counties and municipalities to adopt the same exemption for local sales and use taxes at their discretion
  • Effective date: September 1, 2026
  • Passed Alabama House 103-0 with 1 abstention on January 22, 2026

Legislative Description

Taxation; to exempt certain retail sales of fish or other seafood from sales and use taxes

Taxation & Revenue

Last Action

Pending Senate Finance and Taxation Education

1/27/2026

Committee Referrals

Finance and Taxation Education1/27/2026
Ways and Means Education1/13/2026

Full Bill Text

No bill text available