HB86 Alabama 2014 Session

Summary

Primary Sponsor

Paul W. Lee Representative

Republican

Session

Regular Session 2014

Title

Agricultural equipment and machinery, sales and use tax exempt, Sec. 40-23-38, 40-23-64 repealed; Sec. 40-23-37, 40-23-63 am'd.

Description

Under existing law, a sales and use tax of 1.5 percent is levied by the state on the sale or the use of agricultural machinery and equipment.

This bill would provide that the sale or the use of agricultural machinery and equipment would be exempt from state sales or use tax.

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Subjects

Agriculture