SB6 Alabama 2024 Session

Summary

Primary Sponsor

Jack W. WilliamsSenator

Republican

Session

Regular Session 2024

Title

Taxation, exemption for agricultural fencing

Summary

SB6 would exempt the gross proceeds from the sale of materials used for agricultural fencing from Alabama's state sales tax, starting October 1, 2024.

What This Bill Does

It would remove the state sales tax from the money earned from selling fencing materials used for agricultural livestock fencing. The exemption applies to items such as t-posts, wood posts, barbed wire, net wire, smooth wire, standard metal gates, and other similar fencing materials. The exemption is provided under the existing tax code section (Section 40-23-2) and becomes effective on October 1, 2024.

Who It Affects

• Farmers and ranchers who purchase fencing materials for livestock fencing would not pay state sales tax on those purchases.
• Retailers and suppliers of fencing materials would not collect state sales tax on gross proceeds from sales of the eligible fencing materials.

Key Provisions

• The gross proceeds from the sale of fencing materials used for agricultural livestock fencing are exempt from the state sales tax (as provided in Section 40-23-2).
• The exemption covers specific fencing materials such as t-posts, wood posts, barbed wire, net wire, smooth wire, standard metal gates, and similar items, and takes effect on October 1, 2024.

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

Subjects

Taxation & Revenue