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
Relating to sales and use tax; to amend Section 40-23-4 of the Code of Alabama 1975, as last amended by Act 2018-562 of the 2018 Regular Session, providing exemptions from sales tax, which exemptions are also incorporated as exemptions from use tax; to provide an additional exemption for items purchased to be used in the harvesting and processing of commercial seafood.
|March 5, 2019||H||Read for the first time and referred to the House of Representatives committee on Ways and Means Education|
|Bill Text||HB 105 - Introduced|