HB600 Alabama 2017 Session

Summary

Primary Sponsor

David SessionsSenator

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.

Summary

HB600 expands Alabama's sales tax exemptions to cover fruit or agricultural products sold by the producer who planted, cultivated, and harvested them, and pine straw sold by the harvester.

What This Bill Does

It amends Section 40-23-4 to explicitly extend the sales tax exemption to the sale of fruit or agricultural products by the person or corporation that planted, cultivated, and harvested the products. It also adds an exemption for the gross receipts from pine straw products sold by the person who harvested the pine straw. If enacted, these changes would reduce the amount of sales tax collected on these transactions, effective immediately after the governing approval.

Who It Affects

• Farmers or agricultural producers who plant, cultivate, and harvest fruit or other crops, and sell them, would be eligible for the sales tax exemption.
• Harvesters of pine straw who sell the pine straw they harvest would have those sales exempt from sales tax.

Key Provisions

• Explicitly adds the exemption for fruit or agricultural products sold by the producer who planted, cultivated, and harvested the products to Section 40-23-4.
• Explicitly exempts the gross receipts from pine straw products sold by the person who harvested the pine straw from sales tax.
• Effective date: the act becomes law immediately after passage and the Governor's approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation