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AL SB123

Bill

Status

Introduced

1/13/2026

Primary Sponsor

David Sessions

Click for details

Origin

Senate

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 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