HB574 Alabama 2021 Session

Summary

Primary Sponsor

Joe LovvornRepresentative

Republican

Session

Regular Session 2021

Title

Taxation, exempts from rental, sales and use taxes, the gross proceeds from the sale or lease of detection dogs, Secs. 40-12-223, 40-23-4 am'd.

Summary

HB574 would exempt the gross proceeds from the rental or sale of detection dogs from Alabama's rental, sales, and use taxes.

What This Bill Does

The bill would amend two sections of Alabama law (40-12-223 and 40-23-4) to create tax exemptions for detection dogs. It covers both leasing and renting as well as selling detection dogs, but only in transactions involving a certified detection dog trainer or a company employing certified detection dog trainers. It defines a detection dog as a dog trained to detect weapons, explosives, illegal drugs, accelerants, wildlife scat, currency, viruses, bed bugs, contraband electronics, and related items. The exemptions take effect according to the bill's effective date after passage.

Who It Affects

• Certified detection dog trainers and companies employing certified detection dog trainers, who would be able to offer leases or sales of detection dogs without this tax.
• Individuals or organizations that buy or lease detection dogs (such as law enforcement, security firms, or other clients) who would benefit from the tax exemption on those transactions.

Key Provisions

• Amends §40-12-223 to exempt gross proceeds from leasing or renting detection dogs when the lessor or lessee is a certified detection dog trainer or a company employing certified detection dog trainers.
• Amends §40-23-4 to exempt gross proceeds from the sale of detection dogs purchased from a certified detection dog trainer or a company employing certified detection dog trainers.
• Provides a definition of detection dog: a dog trained to detect weapons, explosives, illegal drugs, accelerants, wildlife scat, currency, blood, plant and mammalian viruses, bed bugs, and contraband electronics.
• States the act becomes effective on the first day of the third month after its passage and approval.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Sales and Use Tax