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Senate Bill 159 Alabama 2026 Session

Updated Jan 16, 2026
Senate Bill 159 Alabama 2026 Session
Senate Bill
In Committee
Current Status
2026 Regular Session
Session
1
Sponsor

Summary

Session
2026 Regular Session
Title
Taxation; Energy use in commercial greenhouses, pivot irrigation systems, and poultry houses, exempt from utility gross receipts and utility service use tax
Description

Under existing law, a utility gross receipts tax is levied on utility services, and a utility service use tax is levied on the storage, use, or other consumption of electricity, domestic water, natural gas, telegraph, and telephone in the state.

This bill would exclude the use or purchase of natural gas or electricity for use or consumption in commercial greenhouses, pivot irrigation systems, and poultry houses from the utility gross receipts tax and utility service use tax.

Subjects
Taxation & Revenue

Bill Actions

S

Pending Senate Finance and Taxation General Fund

S

Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund

Bill Text

Documents

Source: Alabama Legislature