Motion to Read a Third Time and Pass Roll Call 802
Yes
34
Absent
1
SB274 Alabama 2022 Session
Updated Feb 22, 2026
Summary
- Primary Sponsor
Steve LivingstonSenatorRepublican- Session
- Regular Session 2022
- Title
- Sales and use tax, agricultural products, producer value added agricultural products exempt from sales tax, Sec. 40-23-1, 40-23-4 am'd.
- Summary
The Sweet Grown Alabama Act creates a temporary sales tax exemption for producer value added agricultural products.
What This Bill DoesIt amends Sections 40-23-1 and 40-23-4 to exempt from sales tax the gross receipts from the sale of producer value added agricultural products. Producer value added agricultural products are fruits or other agricultural products that have undergone some degree of further processing by the original producer, such as whole cuts of meat, bound flowers, jams, jellies, or roasted peanuts. The exemption applies when the sale is made by the producer or by the producer's immediate family or employees, and it runs from October 1, 2022, through September 30, 2027, unless extended by the Legislature; the act takes effect immediately after passage.
Who It Affects- Agricultural producers who add value to their products (including sales by the producer's immediate family or employees) will not owe sales tax on these exempt items during the 2022–2027 period.
- Consumers in Alabama who buy producer value added agricultural products will not pay sales tax on those items during the 2022–2027 period.
Key ProvisionsAI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.- Exempts gross receipts from the sale of producer value added agricultural products from Alabama sales tax when sold by the producer or the producer's immediate family or employees.
- Defines producer value added agricultural products as fruits or other agricultural products that have undergone some degree of further processing by the original producer, with examples such as meat cuts, bound flowers, jams, jelly, and roasted peanuts.
- Implements the exemption by amending Sections 40-23-1 and 40-23-4 of the Code of Alabama 1975.
- The exemption is temporary, effective October 1, 2022, to September 30, 2027, unless extended by a new act.
- Subjects
- Taxation
Bill Actions
S
Assigned Act No. 2022-291.
H
Signature Requested
S
Enrolled
H
Concurred in Second House Amendment
S
Livingston motion to Concur In and Adopt adopted Roll Call 1032
S
Concurrence Requested
H
Motion to Read a Third Time and Pass adopted Roll Call 940
H
Motion to Adopt adopted Roll Call 939
H
Lovvorn Amendment Offered
H
Smith motion to Table adopted Roll Call 938
H
Ways and Means Education Amendment Offered
H
Third Reading Passed
H
Read for the second time and placed on the calendar 1 amendment
H
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
S
Motion to Read a Third Time and Pass adopted Roll Call 802
S
Third Reading Passed
S
Read for the second time and placed on the calendar
S
Read for the first time and referred to the Senate committee on Agriculture, Conservation and Forestry
Bill Text
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Votes
SBIR: Livingston motion to Adopt Roll Call 801
Yes
34
Absent
1
Motion to Read a Third Time and Pass Roll Call 940
Yes
101
Absent
1
Motion to Adopt Roll Call 939
Yes
100
Absent
2
Smith motion to Table Roll Call 938
Yes
93
Abstained
8
Absent
1
Livingston motion to Concur In and Adopt Roll Call 1032
Yes
32
Absent
3
Documents
Bill Text (Enrolled)
SB274 Alabama 2022 Session - Enrolled
Bill Text (Introduced)
SB274 Alabama 2022 Session - Introduced
Source: Alabama Legislature