SB353 Alabama 2021 Session

Summary

Primary Sponsor

Tom Whatley

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

SB353 would exempt the gross proceeds from rental or sale of detection dogs from Alabama's rental, sales, and use taxes.

What This Bill Does

The bill amends two tax exemption sections to add a specific exemption for detection dogs. It states that the gross proceeds from leasing or renting detection dogs, and the gross proceeds from selling detection dogs, are exempt from rental, sales, and use taxes when the transaction involves a certified detection dog trainer or a company employing certified trainers. The exemption applies to the total amount charged for the transaction, and takes effect three months after the bill becomes law.

Who It Affects

• Certified detection dog trainers or companies employing certified detection dog trainers would have revenue from leasing, renting, or selling detection dogs exempt from Alabama rental and use taxes.
• Buyers or lessees of detection dogs in Alabama (such as individuals, businesses, or organizations) would not owe state rental or sales tax on those detection dog transactions.

Key Provisions

• Adds an exemption in Section 40-12-223 for the leasing or rental of detection dogs (new item 15) from rental, sales, and use taxes, with the detection dog defined as a dog trained to detect weapons, explosives, drugs, accelerants, wildlife scat, currency, blood, viruses, bed bugs, and contraband electronics.
• Adds an exemption in Section 40-23-4 for the sale of detection dogs (new item 53) from rental, sales, and use taxes, with the same definition of detection dog and eligibility conditions as above.
• The exemptions apply when the transaction is with a certified detection dog trainer or a company employing certified detection dog trainers.
• Effective date: the act becomes effective on the first day of the third month after it is passed and approved by the Governor.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Sales and Use Tax