HB600 Alabama 2017 Session

Summary

Primary Sponsor

David Sessions Senator

Republican

Session

Regular Session 2017

Title

Sales and use tax, fruit or agricultural products, exemption to include sale of products by a person or corporation that either planted or cultivated and harvested, exemption for sale of pine straw, Sec. 40-23-4 am'd.

Description

Under existing law, an exemption from the state sales tax is provided for the sale of fruit or agricultural products by a person or corporation that planted, cultivated, and harvested the fruit or agricultural product.

This bill would specify that the exemption would apply to the sale of fruit or agricultural products by the person or corporation that planted or cultivated and harvested the fruit or agricultural product. In addition, the gross receipts derived from the sale of pine straw products by the person that harvested the product would be exempt from sales tax.

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Subjects

Taxation