House Bill 336 Alabama 2026 Session

Summary

Primary Sponsor

Patrice “Penni” McClammyRepresentative

Democrat

Session

2026 Regular Session

Title

Sales and use tax; to exempt food from sales and use taxes

Summary

HB336 would repeal the state sales tax on food in Alabama starting September 1, 2026, while letting counties and cities decide whether to keep or remove their own local food taxes.

What This Bill Does

The bill eliminates the state tax on food effective September 1, 2026. It also authorizes local governments to adopt companion exemptions or adjustments to their own food taxes, subject to timing and rule requirements. The definition of 'food' used for tax purposes remains in place for local taxes, and local changes would take effect on October 1 after adoption, with further provisions on how rates may be adjusted.

Who It Affects

• Consumers in Alabama would no longer pay the state food tax beginning September 1, 2026 (subject to local tax decisions).
• County and municipal governments would have the authority to approve exemptions or changes to local food taxes and to set when those changes take effect.

Key Provisions

• Repeals the state sales and use tax on food effective September 1, 2026.
• Allows counties and municipalities to adopt exemptions or modify local food taxes, with rules on timing (adopt at least 60 days before changes take effect; local changes take effect October 1 after adoption).
• Maintains the existing definition of 'food' for tax purposes and amends relevant code sections to implement the repeal.
• Effective date of the act is 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