HB112 Alabama 2024 Session

Summary

Primary Sponsor

Steve ClouseRepresentative

Republican

Session

Regular Session 2024

Title

Animals; dog and cat sales tax, dog and cat fund created; animal control officer training, sterilizations of dogs and cats, disposition of seized dogs and cats further provided for.

Summary

HB112 would create a new Alabama Dog and Cat Fund funded by a 9% tax on certain dog and cat sales, and use it to support pounds, shelters, sterilizations, and officer training while expanding sterilization and adoption rules.

What This Bill Does

The bill establishes the Alabama Dog and Cat Fund in the state treasury, administered by ADECA, funded by a new tax on dog and cat sales and allocated through appropriations to counties and municipalities for pounds and sterilization programs. It imposes a 9% tax on the gross proceeds of dog and cat sales by sellers that annually dispose of five or more animals, with proceeds deposited into the Fund; dog and cat sales are exempt from the general state sales tax. It requires shelters and animal control agencies to sterilize all dogs and cats before adoption or within a set period after acquisition, creates adoption prohibitions for unsterilized animals, sets penalties for noncompliance, and introduces mandatory training standards for animal control officers, along with updated court procedures for the disposition of seized animals.

Who It Affects

• Dog and cat sellers (especially those who sell five or more animals per year) who would face a new 9% tax on gross proceeds and interact with the Alabama Dog and Cat Fund; their sales would be exempt from the general state sales tax.
• Counties, municipalities, animal shelters, and animal control agencies (and the officers, veterinarians, and courts involved) who would administer and benefit from the Fund, implement sterilization and adoption rules, and provide or supervise required officer training.

Key Provisions

• Creates the Alabama Dog and Cat Fund in the state treasury, administered by the Alabama Department of Economic and Community Affairs, funded by tax proceeds and governed by annual appropriations; interest goes to the fund.
• Imposes a 9% tax on the gross proceeds from the sale of dogs and cats by sellers who annually sell five or more dogs or cats; tax starts January 1, 2025 and funds go to the Alabama Dog and Cat Fund.
• Exempts dog and cat sales from the general state gross sales tax; exempted sellers may also be exempt from paying state sales tax on supplies used in their business.
• Directs animal shelters and animal control agencies to sterilize all dogs and cats before adoption or within 30 days of acquisition, using licensed veterinarians or prepaid vouchers; requires documentation of sterilization.
• Prohibits adoption of unsterilized dogs or cats within the state and requires agreements or vouchers to ensure sterilization.
• Creates penalties for noncompliance with sterilization requirements, including misdemeanor charges and fines.
• Requires mandatory training for animal control officers: at least 12 hours of basic training within one year of certification, and at least 10 hours of continuing education annually.
• State Veterinarian, with input from the Alabama Veterinary Medical Association, must approve curricula covering laws, health, shelter standards, transport, handling of stray animals, and other relevant topics.
• Allocates fund money with priorities: up to 3% for officer training, up to 75% to the Governor for grants to counties and municipalities for pounds, and remaining funds for sterilization and related costs; funds for sterilization and other needs may be disbursed when necessary.
• Amends and reorganizes related statutes to implement shelter and sterilization requirements, including redefining terms and adding sterilization-related provisions (3-9-1 to 3-9-3).
• Repeals Section 3-1-13, removing certain humane society provisions, and updates 13A-11-245 to align with new procedures for seizures and disposition.
• Effective dates: the act becomes effective September 1, 2024, with the new tax and fund provisions taking effect as specified (tax starting Jan 1, 2025).

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

Subjects

Animals; Taxation & Revenue