SB94 Alabama 2024 Session

Summary

Primary Sponsor

Josh CarnleySenator

Republican

Session

Regular Session 2024

Title

Taxation; exempting the gross proceeds of honeybees and their byproducts from sales tax

Summary

SB94 would exempt the gross proceeds from selling honeybees and their byproducts from Alabama's state sales and use tax for a defined period, with honey excluded.

What This Bill Does

It creates a state sales tax exemption on the gross proceeds from the sale of honeybees and their inputs and byproducts from October 1, 2024 to September 30, 2029, unless extended. It defines honeybee byproducts as substances produced by honeybees, such as propolis, royal jelly, beeswax, honeycombs, bee venom, and pollen, but explicitly excludes honey itself. The exemption applies to state taxes only; county or municipal taxes would require local approval to apply the exemption. The law can be extended later by the Legislature.

Who It Affects

• Beekeepers and businesses that sell honeybees and their byproducts, who would not owe state sales tax on gross proceeds during the exemption period.
• Counties and cities, because the exemption does not automatically apply to local taxes unless a local government approves it.

Key Provisions

• Exempts the gross proceeds from the sale of honeybees and their inputs and byproducts from state sales and use tax from Oct 1, 2024 through Sep 30, 2029, with honey excluded; local taxes require local approval to apply the exemption.
• Defines honeybee byproducts (propolis, royal jelly, beeswax, honeycombs, bee venom, pollen) and clarifies that honey is not included in the exemption.

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