AL HB531

Excludes natural gas and liquefied petroleum gas used in public highway, road, or bridge construction from Alabama's utility gross receipts tax and utility service use tax

Exempts state sales and use taxes on natural gas and liquefied petroleum gas purchases for public infrastructure construction projects

Limits exemptions to contractors licensed by the State Licensing Board for General Contractors, or subcontractors working under the same contract, performing work under written contracts for governmental entities

Authorizes counties and municipalities to adopt matching local sales and use tax exemptions for the same products under the same conditions

Effective date: September 1, 2026