SB165 Alabama 2017 Session

Summary

Primary Sponsor

Tom Whatley

Republican

Session

Regular Session 2017

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Agricultural equipment and machinery, sales and use tax exempt, Sec. 40-23-38, 40-23-64 repealed; Sec. 40-23-37, 40-23-63 am'd.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. The exemptions would be phased in over a three-year period.

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Subjects

Agriculture