SB24 Alabama 2016 Session

Summary

Primary Sponsor

Tom Whatley

Republican

Session

Regular Session 2016

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Agricultural equipment and machinery, sales and use tax exempt, Sec. 40-23-38, 40-23-64 repealed; Sec. 40-23-37, 40-23-63 am'd.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