HB87 Alabama 2026 Session

Summary

Primary Sponsor

Chris SellsRepresentative

Republican

Session

2026 Regular Session

Title

Taxation; to exempt sales of deer feed from sales and use taxes

Summary

HB87 would exempt the gross proceeds from the sale of deer corn from Alabama's state sales and use taxes and allow local governments to do the same.

What This Bill Does

If enacted, the bill would remove the state sales tax on the gross proceeds from selling deer corn, defined as shelled corn sold for wild deer consumption. Retailers would no longer collect state tax on these sales, and consumers would pay no state tax when buying deer corn. Counties and municipalities could choose to exempt deer corn from local sales and use taxes under existing law. The act would take effect on September 1, 2026.

Who It Affects

• Retailers and sellers of deer corn, who would no longer collect state sales tax on deer corn sales.
• Consumers who purchase deer corn, who would pay no state sales tax on those purchases.
• Counties and municipalities, which could opt to exclude deer corn from local sales and use taxes, potentially affecting local revenue.

Key Provisions

• Defines deer corn as shelled corn sold or held out for wild deer consumption.
• Exempts the gross proceeds from the sale of deer corn from state sales and use taxes.
• Allows counties and municipalities to exempt deer corn from local sales and use taxes under Section 40-23-4.01.
• Effective date: September 1, 2026.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation & Revenue