HB105 Alabama 2019 Session

Summary

Primary Sponsor

Chip BrownRepresentative

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.

Summary

This bill adds sales and use tax exemptions for items used in harvesting and processing commercial seafood in Alabama.

What This Bill Does

If enacted, it would amend Section 40-23-4 to provide new exemptions from both sales tax and use tax for items used in harvesting commercial seafood by licensees of Alabama's Division of Marine Resources, including equipment for charter fishing boats and oyster farming, as well as for items used in the commercial processing of seafood. The exemptions would apply to purchases of those items, reducing or eliminating tax on them. The exemptions from sales tax would also apply to use tax, and the measure would take effect on the first day of the third month after its passage.

Who It Affects

• Licensed commercial seafood harvesters (including charter fishing boat operators and oyster farmers) who purchase equipment or supplies used in harvesting.
• Businesses involved in the commercial processing of seafood who purchase equipment or supplies used in processing.

Key Provisions

• Adds exemptions from sales and use tax for items purchased to be used in harvesting and processing of commercial seafood by licensees of the Division of Marine Resources, including charter boats and oyster farming.
• Exemption applies to both sales tax and use tax and becomes effective on the first day of the third month after the bill is enacted.

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