HB600 Alabama 2017 Session

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

To amend Section 40-23-4 of the Code of Alabama 1975, relating to the state sales tax, to specify that the exemption for the sale of fruit or agricultural products includes sales of fruit or agricultural products by a person or corporation that planted or cultivated and harvested the fruit or agricultural products; and to exempt the gross receipts from pine straw products by the person that harvested the product.