Senate Bill 288 Alabama 2026 Session

Updated Feb 25, 2026

Notable

Summary

Primary Sponsor: Tim MelsonSenator
Republican
Session: 2026 Regular Session
Title: Agriculture authorities; directors on board required to appoint own successor, make purchases through national or regional governmental cooperative purchasing program authorized
Summary: SB288 updates Alabama agriculture authorities by requiring successor appointments for directors, enabling purchases through cooperative purchasing programs, and ensuring alcohol tax proceeds are rebated to authorities, with additional language updates and a future effective date.
What This Bill Does
It requires the board of directors of agriculture authorities incorporated before 2022 to appoint successors for each director when their term ends or a vacancy occurs. It authorizes authorities to buy goods and services through national or regional cooperative purchasing programs and other cooperative purchasing options. It establishes that tax proceeds from the sale of alcoholic beverages collected by an authority (and certain joint ventures or lessees) must be rebated to the authority, with counties able to opt out of this rebate for private entities formed after May 1, 2022. It also includes nonsubstantive updates to current code language and sets an effective date of October 1, 2026.

Who It Affects
Group 1: Directors and boards of agriculture authorities (especially those incorporated before 2022) – must have successors appointed for each director, follow residency/qualification requirements, and may use cooperative purchasing programs for procurement.
Group 2: Counties, local taxing authorities, and private entities involved with agriculture authorities – rebates of alcoholic beverage tax proceeds back to the authorities; opt-out provisions for rebates in private ventures formed after May 1, 2022; and general tax-exemption provisions affecting authorities and related contracts.

Key Provisions
Section 11-20-71(a)(2): For agriculture authorities incorporated prior to January 1, 2022, the board must appoint a successor for each director upon expiration of the term or vacancy.
Section 11-20-73(f): Authorities may purchase goods or services through statewide public contracts and through national or regional government cooperative purchasing programs that use competitive procurement processes.
Section 11-20-81(b): Tax proceeds from the sale of alcoholic beverages collected by an agriculture authority (and by its joint ventures or lessees) must be rebated to the agriculture authority by the local taxing authority; Section 11-20-81(b)(2) allows counties to opt-out of the rebate requirement for private entities formed after May 1, 2022.
Section 11-20-81(a), (c)-(e): The authority is exempt from various state and local taxes (including sales, ad valorem, and lodging taxes rebates), and lodging tax proceeds remitted to the state/local authorities are rebated to the authority.
Section 2: Effective date is October 1, 2026.

AI-generated summary using openai/gpt-5-nano on Feb 19, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Agriculture & Forestry