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AL SB123
Bill
Status
Introduced
1/13/2026
Primary Sponsor
David Sessions
Click for details
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 an angler or fisherman
- Counties and municipalities may opt in to the exemption by adopting a local resolution or ordinance; local tax exemption is not automatic
- Effective date: September 1, 2026
Legislative Description
Taxation; to exempt certain retail sales of fish or other seafood from sales and use taxes
Taxation & Revenue
Last Action
Read for the Second Time and placed on the Calendar
1/29/2026
Committee Referrals
Agriculture, Conservation and Forestry1/13/2026
Full Bill Text
No bill text available