HB105 Alabama 2019 Session

Summary

Primary Sponsor

Chip Brown Representative

Republican

Session

Regular Session 2019

Title

Sales and use tax, exemption for items used in harvesting and processing commercial seafood, Sec. 40-23-4 am'd.

Description

Under existing law, exemptions are provided from sales tax, which exemptions are also incorporated as exemptions from use tax.

This bill would provide additional exemptions from sales and use tax for items used in the harvesting of commercial seafood by persons licensed by the Division of Marine Resources of the Department of Conservation and Natural Resources, including items used in operating charter fishing boats and items used in oyster farming, and for items used in the commercial processing of seafood.

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Subjects

Taxation