Senate Bill 123 Alabama 2026 Session

Summary

Primary Sponsor

David SessionsSenator

Republican

Session

2026 Regular Session

Title

Taxation; to exempt certain retail sales of fish or other seafood from sales and use taxes

Summary

SB123 would exempt certain retail sales of fish or seafood from Alabama's state sales tax, with local exemptions allowed if counties or municipalities pass a law.

What This Bill Does

It would exempt the gross proceeds from the retail sale of fish or seafood in its original or unmanufactured state by a producer, defined as an angler or fisherman, from the state sales and use tax. The exemption would not automatically apply to local taxes; counties and municipalities could exempt local taxes on these sales by passing a resolution or ordinance. The exemption would take effect on September 1, 2026.

Who It Affects

• Anglers or fishermen who sell fish or seafood directly to customers would have the state sales tax exemption apply to those sales.
• Counties and municipalities would decide whether to grant local exemptions by passing resolutions or ordinances.

Key Provisions

• Exempts gross proceeds from the retail sale of fish or seafood in its original or unmanufactured state by a producer from the state sales and use tax.
• Defines producer as an angler or fisherman.
• Local exemption on these sales is optional and requires a resolution or ordinance by the local governing body.
• Effective date is September 1, 2026.
• References the state tax provision to be amended, Section 40-23-2.

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