Alabama 2022 Regular Session

Alabama House Bill HB20 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		1 HB20
2		-	2 210359-5
	2	+	2 210359-3
3	3		3 By Representative Lee
4	4		4 RFD: Ways and Means Education
5	5		5 First Read: 11-JAN-22
6	6		6 PFD: 09/01/2021
7	7
8		-	Page 0 HB20
9		-	1
10		-	2 ENROLLED, An Act,
11		-	3 Relating to taxation; to amend Section 40-23-4, Code
12		-	4 of Alabama 1975, as amended by Act 2019-444 of the 2019
13		-	5 Regular Session, to extend the tax exemption for gross
14		-	6 receipts from the sale of certain parts, components, and
15		-	7 systems that become part of certain military aircraft; and to
16		-	8 delete language providing for extension of the tax credit by
17		-	9 joint resolution.
18		-	10 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
19		-	11 Section 1. Section 40-23-4, Code of Alabama 1975, as
20		-	12 amended by Act 2019-444 of the 2019 Regular Session, is
21		-	13 amended to read as follows:
22		-	14 "§40-23-4.
23		-	15 "(a) There are exempted from the provisions of this
24		-	16 division and from the computation of the amount of the tax
25		-	17 levied, assessed, or payable under this division the
26		-	18 following:
27		-	19 "(1) The gross proceeds of the sales of lubricating
28		-	20 oil and gasoline as defined in Sections 40-17-30 and 40-17-170
29		-	21 and the gross proceeds from those sales of lubricating oil
30		-	22 destined for out-of-state use which are transacted in a manner
31		-	23 whereby an out-of-state purchaser takes delivery of such oil
32		-	24 at a distributor's plant within this state and transports it
33		-	25 out-of-state, which are otherwise taxed.
34		-	Page 1 HB20
35		-	1 (2) The gross proceeds of the sale, or sales, of
36		-	2 fertilizer when used for agricultural purposes. The word
37		-	3 "fertilizer" shall not be construed to include cottonseed
38		-	4 meal, when not in combination with other materials.
39		-	5 (3) The gross proceeds of the sale, or sales, of
40		-	6 seeds for planting purposes and baby chicks and poults.
41		-	7 Nothing herein shall be construed to exempt or exclude from
42		-	8 the computation of the tax levied, assessed, or payable, the
43		-	9 gross proceeds of the sale or sales of plants, seedlings,
44		-	10 nursery stock, or floral products.
45		-	11 (4) The gross proceeds of sales of insecticides and
46		-	12 fungicides when used for agricultural purposes or when used by
47		-	13 persons properly permitted by the Department of Agriculture
48		-	14 and Industries or any applicable local or state governmental
49		-	15 authority for structural pest control work and feed for
50		-	16 livestock and poultry, but not including prepared food for
51		-	17 dogs and cats.
52		-	18 (5) The gross proceeds of sales of all livestock by
53		-	19 whomsoever sold, and also the gross proceeds of poultry and
54		-	20 other products of the farm, dairy, grove, or garden, when in
55		-	21 the original state of production or condition of preparation
56		-	22 for sale, when such sale or sales are made by the producer or
57		-	23 members of his immediate family or for him by those employed
58		-	24 by him to assist in the production thereof. Nothing herein
59		-	25 shall be construed to exempt or exclude from the measure or
60		-	Page 2 HB20
61		-	1 computation of the tax levied, assessed, or payable hereunder,
62		-	2 the gross proceeds of sales of poultry or poultry products
63		-	3 when not products of the farm.
64		-	4 (6) Cottonseed meal exchanged for cottonseed at or
65		-	5 by cotton gins.
66		-	6 (7) The gross receipts from the business on which,
67		-	7 or for engaging in which, a license or privilege tax is levied
68		-	8 by or under the provisions of Sections 40-21-50, 40-21-53, and
69		-	9 40-21-56 through 40-21-60; provided, that nothing contained in
70		-	10 this subdivision shall be construed to exempt or relieve the
71		-	11 person or persons operating the business enumerated in said
72		-	12 sections from the payments of the tax levied by this division
73		-	13 upon or measured by the gross proceeds of sales of any
74		-	14 tangible personal property, except gas and water, the gross
75		-	15 receipts from the sale of which are the measure of the tax
76		-	16 levied by said Section 40-21-50, merchandise or other tangible
77		-	17 commodities sold at retail by said persons, unless the gross
78		-	18 proceeds of sale thereof are otherwise specifically exempted
79		-	19 by the provisions of this division.
80		-	20 (8) The gross proceeds of sales or gross receipts of
81		-	21 or by any person, firm, or corporation, from the sale of
82		-	22 transportation, gas, water, or electricity, of the kinds and
83		-	23 natures, the rates and charges for which, when sold by public
84		-	24 utilities, are customarily fixed and determined by the Public
85		-	25 Service Commission of Alabama or like regulatory bodies.
86		-	Page 3 HB20
87		-	1 (9) The gross proceeds of the sale, or sales of wood
88		-	2 residue, coal, or coke to manufacturers, electric power
89		-	3 companies, and transportation companies for use or consumption
90		-	4 in the production of by-products, or the generation of heat or
91		-	5 power used in manufacturing tangible personal property for
92		-	6 sale, for the generation of electric power or energy for use
93		-	7 in manufacturing tangible personal property for sale or for
94		-	8 resale, or for the generation of motive power for
95		-	9 transportation.
96		-	10 (10) The gross proceeds from the sale or sales of
97		-	11 fuel and supplies for use or consumption aboard ships,
98		-	12 vessels, towing vessels, or barges, or drilling ships, rigs or
99		-	13 barges, or seismic or geophysical vessels, or other watercraft
100		-	14 (herein for purposes of this exemption being referred to as
101		-	15 "vessels") engaged in foreign or international commerce or in
102		-	16 interstate commerce; provided, that nothing in this division
103		-	17 shall be construed to exempt or exclude from the measure of
104		-	18 the tax herein levied the gross proceeds of sale or sales of
105		-	19 material and supplies to any person for use in fulfilling a
106		-	20 contract for the painting, repair, or reconditioning of
107		-	21 vessels, barges, ships, other watercraft, and commercial
108		-	22 fishing vessels of over five tons load displacement as
109		-	23 registered with the U.S. Coast Guard and licensed by the State
110		-	24 of Alabama Department of Conservation and Natural Resources.
111		-	Page 4 HB20
112		-	1 For purposes of this subdivision, it shall be
113		-	2 presumed that vessels engaged in the transportation of cargo
114		-	3 between ports in the State of Alabama and ports in foreign
115		-	4 countries or possessions or territories of the United States
116		-	5 or between ports in the State of Alabama and ports in other
117		-	6 states are engaged in foreign or international commerce or
118		-	7 interstate commerce, as the case may be. For the purposes of
119		-	8 this subdivision, the engaging in foreign or international
120		-	9 commerce or interstate commerce shall not require that the
121		-	10 vessel involved deliver cargo to or receive cargo from a port
122		-	11 in the State of Alabama. For purposes of this subdivision,
123		-	12 vessels carrying passengers for hire, and no cargo, between
124		-	13 ports in the State of Alabama and ports in foreign countries
125		-	14 or possessions or territories of the United States or between
126		-	15 ports in the State of Alabama and ports in other states shall
127		-	16 be engaged in foreign or international commerce or interstate
128		-	17 commerce, as the case may be, if, and only if, both of the
129		-	18 following conditions are met: (i) The vessel in question is a
130		-	19 vessel of at least 100 gross tons; and (ii) the vessel in
131		-	20 question has an unexpired certificate of inspection issued by
132		-	21 the United States Coast Guard or by the proper authority of a
133		-	22 foreign country for a foreign vessel, which certificate is
134		-	23 recognized as acceptable under the laws of the United States.
135		-	24 Vessels that are engaged in foreign or international commerce
136		-	25 or interstate commerce shall be deemed for the purposes of
137		-	Page 5 HB20
138		-	1 this subdivision to remain in such commerce while awaiting or
139		-	2 under repair in a port of the State of Alabama if such vessel
140		-	3 returns after such repairs are completed to engaging in
141		-	4 foreign or international commerce or interstate commerce. For
142		-	5 purposes of this subdivision, seismic or geophysical vessels
143		-	6 which are engaged either in seismic or geophysical tests or
144		-	7 evaluations exclusively in offshore federal waters or in
145		-	8 traveling to or from conducting such tests or evaluations
146		-	9 shall be deemed to be engaged in international or foreign
147		-	10 commerce. For purposes of this subdivision, proof that fuel
148		-	11 and supplies purchased are for use or consumption aboard
149		-	12 vessels engaged in foreign or international commerce or in
150		-	13 interstate commerce may be accomplished by the merchant or
151		-	14 seller securing the duly signed certificate of the vessel
152		-	15 owner, operator, or captain or their respective agent, on a
153		-	16 form prescribed by the department, that the fuel and supplies
154		-	17 purchased are for use or consumption aboard vessels engaged in
155		-	18 foreign or international commerce or in interstate commerce.
156		-	19 Any person filing a false certificate shall be guilty of a
157		-	20 misdemeanor and upon conviction shall be fined not less than
158		-	21 $25 nor more than $500 for each offense. Each false
159		-	22 certificate filed shall constitute a separate offense. Any
160		-	23 person filing a false certificate shall be liable to the
161		-	24 department for all taxes imposed by this division upon the
162		-	25 merchant or seller, together with any interest or penalties
163		-	Page 6 HB20
164		-	1 thereon, by reason of the sale or sales of fuel and supplies
165		-	2 applicable to such false certificate. If a merchant or seller
166		-	3 of fuel and supplies secures the certificate herein mentioned,
167		-	4 properly completed, such merchant or seller shall not be
168		-	5 liable for the taxes imposed by this division, if such
169		-	6 merchant or seller had no knowledge that such certificate was
170		-	7 false when it was filed with such merchant or seller.
171		-	8 (11) The gross proceeds of sales of tangible
172		-	9 personal property to the State of Alabama, to the counties
173		-	10 within the state and to incorporated municipalities of the
174		-	11 State of Alabama.
175		-	12 (12) The gross proceeds of the sale or sales of
176		-	13 railroad cars, vessels, barges, and commercial fishing vessels
177		-	14 of over five tons load displacement as registered with the
178		-	15 U.S. Coast Guard and licensed by the State of Alabama
179		-	16 Department of Conservation and Natural Resources, when sold by
180		-	17 the manufacturers or builders thereof.
181		-	18 (13) The gross proceeds of the sale or sales of
182		-	19 materials, equipment, and machinery that, at any time, enter
183		-	20 into and become a component part of ships, vessels, towing
184		-	21 vessels or barges, or drilling ships, rigs or barges, or
185		-	22 seismic or geophysical vessels, other watercraft and
186		-	23 commercial fishing vessels of over five tons load displacement
187		-	24 as registered with the U.S. Coast Guard and licensed by the
188		-	25 State of Alabama Department of Conservation and Natural
189		-	Page 7 HB20
190		-	1 Resources. Additionally, the gross proceeds from the sale or
191		-	2 sales of lifeboats, personal flotation devices, ring life
192		-	3 buoys, survival craft equipment, distress signals, EPIRB's,
193		-	4 fire extinguishers, injury placards, waste management plans
194		-	5 and logs, marine sanitation devices, navigation rulebooks,
195		-	6 navigation lights, sound signals, navigation day shapes, oil
196		-	7 placard cards, garbage placards, FCC SSL, stability
197		-	8 instructions, first aid equipment, compasses, anchor and radar
198		-	9 reflectors, general alarm systems, bilge pumps, piping, and
199		-	10 discharge and electronic position fixing devices which are
200		-	11 used on the aforementioned watercraft.
201		-	12 (14) The gross proceeds of the sale or sales of fuel
202		-	13 oil purchased as fuel for kiln use in manufacturing
203		-	14 establishments.
204		-	15 (15) The gross proceeds of the sale or sales of
205		-	16 tangible personal property to county and city school boards
206		-	17 within the State of Alabama, independent school boards within
207		-	18 the State of Alabama, all educational institutions and
208		-	19 agencies of the State of Alabama, the counties within the
209		-	20 state, or any incorporated municipalities of the State of
210		-	21 Alabama, and private educational institutions operating within
211		-	22 the State of Alabama offering conventional and traditional
212		-	23 courses of study, such as those offered by public schools,
213		-	24 colleges, or universities within the State of Alabama; but not
214		-	25 including nurseries, day care centers, and home schools.
215		-	Page 8 HB20
216		-	1 (16) The gross proceeds from the sale of all devices
217		-	2 or facilities, and all identifiable components thereof, or
218		-	3 materials for use therein, acquired primarily for the control,
219		-	4 reduction, or elimination of air or water pollution and the
220		-	5 gross proceeds from the sale of all identifiable components
221		-	6 of, or materials used or intended for use in, structures built
222		-	7 primarily for the control, reduction, or elimination of air
223		-	8 and water pollution.
224		-	9 (17) The gross proceeds of sales of tangible
225		-	10 personal property or the gross receipts of any business which
226		-	11 the state is prohibited from taxing under the Constitution or
227		-	12 laws of the United States or under the Constitution of this
228		-	13 state.
229		-	14 (18) When dealers or distributors use parts taken
230		-	15 from stocks owned by them in making repairs without charge for
231		-	16 such parts to the owner of the property repaired pursuant to
232		-	17 warranty agreements entered into by manufacturers, such use
233		-	18 shall not constitute taxable sales to the manufacturers,
234		-	19 distributors, or to the dealers, under this division or under
235		-	20 any county sales tax law.
236		-	21 (19) The gross proceeds received from the sale or
237		-	22 furnishing of food, including potato chips, candy, fruit and
238		-	23 similar items, soft drinks, tobacco products, and stationery
239		-	24 and other similar or related articles by hospital canteens
240		-	25 operated by Alabama state hospitals at Bryce Hospital and
241		-	Page 9 HB20
242		-	1 Partlow State School for Mental Deficients at Tuscaloosa,
	8	+	Page 0 1 210359-3:n:02/11/2021:JET/tgw LSA2020-524R1
	9	+	2
	10	+	3
	11	+	4
	12	+	5
	13	+	6
	14	+	7
	15	+	8 SYNOPSIS: Under existing law, the gross receipts from
	16	+	9 the sale of parts, components, and systems that
	17	+	10 become a part of a fixed or rotary wing military
	18	+	11 aircraft and that satisfy other criteria are exempt
	19	+	12 from taxation until May 30, 2022.
	20	+	13 This bill would extend the tax exemption
	21	+	14 until May 30, 2032, and would delete language
	22	+	15 providing for its extension by joint resolution.
	23	+	16
	24	+	17 A BILL
	25	+	18 TO BE ENTITLED
	26	+	19 AN ACT
	27	+	20
	28	+	21 Relating to taxation; to amend Section 40-23-4, Code
	29	+	22 of Alabama 1975, as amended by Act 2019-444 of the 2019
	30	+	23 Regular Session, to extend the tax exemption for gross
	31	+	24 receipts from the sale of certain parts, components, and
	32	+	25 systems that become part of certain military aircraft; and to
	33	+	26 delete language providing for extension of the tax credit by
	34	+	27 joint resolution.
	35	+	Page 1 1 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
	36	+	2 Section 1. Section 40-23-4, Code of Alabama 1975, as
	37	+	3 amended by Act 2019-444 of the 2019 Regular Session, is
	38	+	4 amended to read as follows:
	39	+	5 "§40-23-4.
	40	+	6 "(a) There are exempted from the provisions of this
	41	+	7 division and from the computation of the amount of the tax
	42	+	8 levied, assessed, or payable under this division the
	43	+	9 following:
	44	+	10 "(1) The gross proceeds of the sales of lubricating
	45	+	11 oil and gasoline as defined in Sections 40-17-30 and 40-17-170
	46	+	12 and the gross proceeds from those sales of lubricating oil
	47	+	13 destined for out-of-state use which are transacted in a manner
	48	+	14 whereby an out-of-state purchaser takes delivery of such oil
	49	+	15 at a distributor's plant within this state and transports it
	50	+	16 out-of-state, which are otherwise taxed.
	51	+	17 (2) The gross proceeds of the sale, or sales, of
	52	+	18 fertilizer when used for agricultural purposes. The word
	53	+	19 "fertilizer" shall not be construed to include cottonseed
	54	+	20 meal, when not in combination with other materials.
	55	+	21 (3) The gross proceeds of the sale, or sales, of
	56	+	22 seeds for planting purposes and baby chicks and poults.
	57	+	23 Nothing herein shall be construed to exempt or exclude from
	58	+	24 the computation of the tax levied, assessed, or payable, the
	59	+	25 gross proceeds of the sale or sales of plants, seedlings,
	60	+	26 nursery stock, or floral products.
	61	+	Page 2 1 (4) The gross proceeds of sales of insecticides and
	62	+	2 fungicides when used for agricultural purposes or when used by
	63	+	3 persons properly permitted by the Department of Agriculture
	64	+	4 and Industries or any applicable local or state governmental
	65	+	5 authority for structural pest control work and feed for
	66	+	6 livestock and poultry, but not including prepared food for
	67	+	7 dogs and cats.
	68	+	8 (5) The gross proceeds of sales of all livestock by
	69	+	9 whomsoever sold, and also the gross proceeds of poultry and
	70	+	10 other products of the farm, dairy, grove, or garden, when in
	71	+	11 the original state of production or condition of preparation
	72	+	12 for sale, when such sale or sales are made by the producer or
	73	+	13 members of his immediate family or for him by those employed
	74	+	14 by him to assist in the production thereof. Nothing herein
	75	+	15 shall be construed to exempt or exclude from the measure or
	76	+	16 computation of the tax levied, assessed, or payable hereunder,
	77	+	17 the gross proceeds of sales of poultry or poultry products
	78	+	18 when not products of the farm.
	79	+	19 (6) Cottonseed meal exchanged for cottonseed at or
	80	+	20 by cotton gins.
	81	+	21 (7) The gross receipts from the business on which,
	82	+	22 or for engaging in which, a license or privilege tax is levied
	83	+	23 by or under the provisions of Sections 40-21-50, 40-21-53, and
	84	+	24 40-21-56 through 40-21-60; provided, that nothing contained in
	85	+	25 this subdivision shall be construed to exempt or relieve the
	86	+	26 person or persons operating the business enumerated in said
	87	+	27 sections from the payments of the tax levied by this division
	88	+	Page 3 1 upon or measured by the gross proceeds of sales of any
	89	+	2 tangible personal property, except gas and water, the gross
	90	+	3 receipts from the sale of which are the measure of the tax
	91	+	4 levied by said Section 40-21-50, merchandise or other tangible
	92	+	5 commodities sold at retail by said persons, unless the gross
	93	+	6 proceeds of sale thereof are otherwise specifically exempted
	94	+	7 by the provisions of this division.
	95	+	8 (8) The gross proceeds of sales or gross receipts of
	96	+	9 or by any person, firm, or corporation, from the sale of
	97	+	10 transportation, gas, water, or electricity, of the kinds and
	98	+	11 natures, the rates and charges for which, when sold by public
	99	+	12 utilities, are customarily fixed and determined by the Public
	100	+	13 Service Commission of Alabama or like regulatory bodies.
	101	+	14 (9) The gross proceeds of the sale, or sales of wood
	102	+	15 residue, coal, or coke to manufacturers, electric power
	103	+	16 companies, and transportation companies for use or consumption
	104	+	17 in the production of by-products, or the generation of heat or
	105	+	18 power used in manufacturing tangible personal property for
	106	+	19 sale, for the generation of electric power or energy for use
	107	+	20 in manufacturing tangible personal property for sale or for
	108	+	21 resale, or for the generation of motive power for
	109	+	22 transportation.
	110	+	23 (10) The gross proceeds from the sale or sales of
	111	+	24 fuel and supplies for use or consumption aboard ships,
	112	+	25 vessels, towing vessels, or barges, or drilling ships, rigs or
	113	+	26 barges, or seismic or geophysical vessels, or other watercraft
	114	+	27 (herein for purposes of this exemption being referred to as
	115	+	Page 4 1 "vessels") engaged in foreign or international commerce or in
	116	+	2 interstate commerce; provided, that nothing in this division
	117	+	3 shall be construed to exempt or exclude from the measure of
	118	+	4 the tax herein levied the gross proceeds of sale or sales of
	119	+	5 material and supplies to any person for use in fulfilling a
	120	+	6 contract for the painting, repair, or reconditioning of
	121	+	7 vessels, barges, ships, other watercraft, and commercial
	122	+	8 fishing vessels of over five tons load displacement as
	123	+	9 registered with the U.S. Coast Guard and licensed by the State
	124	+	10 of Alabama Department of Conservation and Natural Resources.
	125	+	11 For purposes of this subdivision, it shall be
	126	+	12 presumed that vessels engaged in the transportation of cargo
	127	+	13 between ports in the State of Alabama and ports in foreign
	128	+	14 countries or possessions or territories of the United States
	129	+	15 or between ports in the State of Alabama and ports in other
	130	+	16 states are engaged in foreign or international commerce or
	131	+	17 interstate commerce, as the case may be. For the purposes of
	132	+	18 this subdivision, the engaging in foreign or international
	133	+	19 commerce or interstate commerce shall not require that the
	134	+	20 vessel involved deliver cargo to or receive cargo from a port
	135	+	21 in the State of Alabama. For purposes of this subdivision,
	136	+	22 vessels carrying passengers for hire, and no cargo, between
	137	+	23 ports in the State of Alabama and ports in foreign countries
	138	+	24 or possessions or territories of the United States or between
	139	+	25 ports in the State of Alabama and ports in other states shall
	140	+	26 be engaged in foreign or international commerce or interstate
	141	+	27 commerce, as the case may be, if, and only if, both of the
	142	+	Page 5 1 following conditions are met: (i) The vessel in question is a
	143	+	2 vessel of at least 100 gross tons; and (ii) the vessel in
	144	+	3 question has an unexpired certificate of inspection issued by
	145	+	4 the United States Coast Guard or by the proper authority of a
	146	+	5 foreign country for a foreign vessel, which certificate is
	147	+	6 recognized as acceptable under the laws of the United States.
	148	+	7 Vessels that are engaged in foreign or international commerce
	149	+	8 or interstate commerce shall be deemed for the purposes of
	150	+	9 this subdivision to remain in such commerce while awaiting or
	151	+	10 under repair in a port of the State of Alabama if such vessel
	152	+	11 returns after such repairs are completed to engaging in
	153	+	12 foreign or international commerce or interstate commerce. For
	154	+	13 purposes of this subdivision, seismic or geophysical vessels
	155	+	14 which are engaged either in seismic or geophysical tests or
	156	+	15 evaluations exclusively in offshore federal waters or in
	157	+	16 traveling to or from conducting such tests or evaluations
	158	+	17 shall be deemed to be engaged in international or foreign
	159	+	18 commerce. For purposes of this subdivision, proof that fuel
	160	+	19 and supplies purchased are for use or consumption aboard
	161	+	20 vessels engaged in foreign or international commerce or in
	162	+	21 interstate commerce may be accomplished by the merchant or
	163	+	22 seller securing the duly signed certificate of the vessel
	164	+	23 owner, operator, or captain or their respective agent, on a
	165	+	24 form prescribed by the department, that the fuel and supplies
	166	+	25 purchased are for use or consumption aboard vessels engaged in
	167	+	26 foreign or international commerce or in interstate commerce.
	168	+	27 Any person filing a false certificate shall be guilty of a
	169	+	Page 6 1 misdemeanor and upon conviction shall be fined not less than
	170	+	2 $25 nor more than $500 for each offense. Each false
	171	+	3 certificate filed shall constitute a separate offense. Any
	172	+	4 person filing a false certificate shall be liable to the
	173	+	5 department for all taxes imposed by this division upon the
	174	+	6 merchant or seller, together with any interest or penalties
	175	+	7 thereon, by reason of the sale or sales of fuel and supplies
	176	+	8 applicable to such false certificate. If a merchant or seller
	177	+	9 of fuel and supplies secures the certificate herein mentioned,
	178	+	10 properly completed, such merchant or seller shall not be
	179	+	11 liable for the taxes imposed by this division, if such
	180	+	12 merchant or seller had no knowledge that such certificate was
	181	+	13 false when it was filed with such merchant or seller.
	182	+	14 (11) The gross proceeds of sales of tangible
	183	+	15 personal property to the State of Alabama, to the counties
	184	+	16 within the state and to incorporated municipalities of the
	185	+	17 State of Alabama.
	186	+	18 (12) The gross proceeds of the sale or sales of
	187	+	19 railroad cars, vessels, barges, and commercial fishing vessels
	188	+	20 of over five tons load displacement as registered with the
	189	+	21 U.S. Coast Guard and licensed by the State of Alabama
	190	+	22 Department of Conservation and Natural Resources, when sold by
	191	+	23 the manufacturers or builders thereof.
	192	+	24 (13) The gross proceeds of the sale or sales of
	193	+	25 materials, equipment, and machinery that, at any time, enter
	194	+	26 into and become a component part of ships, vessels, towing
	195	+	27 vessels or barges, or drilling ships, rigs or barges, or
	196	+	Page 7 1 seismic or geophysical vessels, other watercraft and
	197	+	2 commercial fishing vessels of over five tons load displacement
	198	+	3 as registered with the U.S. Coast Guard and licensed by the
	199	+	4 State of Alabama Department of Conservation and Natural
	200	+	5 Resources. Additionally, the gross proceeds from the sale or
	201	+	6 sales of lifeboats, personal flotation devices, ring life
	202	+	7 buoys, survival craft equipment, distress signals, EPIRB's,
	203	+	8 fire extinguishers, injury placards, waste management plans
	204	+	9 and logs, marine sanitation devices, navigation rulebooks,
	205	+	10 navigation lights, sound signals, navigation day shapes, oil
	206	+	11 placard cards, garbage placards, FCC SSL, stability
	207	+	12 instructions, first aid equipment, compasses, anchor and radar
	208	+	13 reflectors, general alarm systems, bilge pumps, piping, and
	209	+	14 discharge and electronic position fixing devices which are
	210	+	15 used on the aforementioned watercraft.
	211	+	16 (14) The gross proceeds of the sale or sales of fuel
	212	+	17 oil purchased as fuel for kiln use in manufacturing
	213	+	18 establishments.
	214	+	19 (15) The gross proceeds of the sale or sales of
	215	+	20 tangible personal property to county and city school boards
	216	+	21 within the State of Alabama, independent school boards within
	217	+	22 the State of Alabama, all educational institutions and
	218	+	23 agencies of the State of Alabama, the counties within the
	219	+	24 state, or any incorporated municipalities of the State of
	220	+	25 Alabama, and private educational institutions operating within
	221	+	26 the State of Alabama offering conventional and traditional
	222	+	27 courses of study, such as those offered by public schools,
	223	+	Page 8 1 colleges, or universities within the State of Alabama; but not
	224	+	2 including nurseries, day care centers, and home schools.
	225	+	3 (16) The gross proceeds from the sale of all devices
	226	+	4 or facilities, and all identifiable components thereof, or
	227	+	5 materials for use therein, acquired primarily for the control,
	228	+	6 reduction, or elimination of air or water pollution and the
	229	+	7 gross proceeds from the sale of all identifiable components
	230	+	8 of, or materials used or intended for use in, structures built
	231	+	9 primarily for the control, reduction, or elimination of air
	232	+	10 and water pollution.
	233	+	11 (17) The gross proceeds of sales of tangible
	234	+	12 personal property or the gross receipts of any business which
	235	+	13 the state is prohibited from taxing under the Constitution or
	236	+	14 laws of the United States or under the Constitution of this
	237	+	15 state.
	238	+	16 (18) When dealers or distributors use parts taken
	239	+	17 from stocks owned by them in making repairs without charge for
	240	+	18 such parts to the owner of the property repaired pursuant to
	241	+	19 warranty agreements entered into by manufacturers, such use
	242	+	20 shall not constitute taxable sales to the manufacturers,
	243	+	21 distributors, or to the dealers, under this division or under
	244	+	22 any county sales tax law.
	245	+	23 (19) The gross proceeds received from the sale or
	246	+	24 furnishing of food, including potato chips, candy, fruit and
	247	+	25 similar items, soft drinks, tobacco products, and stationery
	248	+	26 and other similar or related articles by hospital canteens
	249	+	27 operated by Alabama state hospitals at Bryce Hospital and
	250	+	Page 9 1 Partlow State School for Mental Deficients at Tuscaloosa,
243	251		2 Alabama, and Searcy Hospital at Mt. Vernon, Alabama, for the
244	252		3 benefit of the patients therein.
245	253		4 (20) The gross proceeds of the sale, or sales, of
246	254		5 wrapping paper and other wrapping materials when used in
247	255		6 preparing poultry or poultry products for delivery, shipment,
248	256		7 or sale by the producer, processor, packer, or seller of such
249	257		8 poultry or poultry products, including pallets used in
250	258		9 shipping poultry and egg products, paper or other materials
251	259		10 used for lining boxes or other containers in which poultry or
252	260		11 poultry products are packed together with any other materials
253	261		12 placed in such containers for the delivery, shipment, or sale
254	262		13 of poultry or poultry products.
255	263		14 (21) The gross proceeds of the sales of all
256	264		15 antibiotics, hormones and hormone preparations, drugs,
257	265		16 medicines or medications, vitamins, minerals or other
258	266		17 nutrients, and all other feed ingredients including
259	267		18 concentrates, supplements, and other feed ingredients when
260	268		19 such substances are used as ingredients in mixing and
261	269		20 preparing feed for fish raised to be sold on a commercial
262	270		21 basis, livestock, and poultry. Such exemption herein granted
263	271		22 shall be in addition to exemptions now provided by law for
264	272		23 feed for fish raised to be sold on a commercial basis,
265	273		24 livestock, and poultry, but not including prepared foods for
266	274		25 dogs or cats.
267		-	Page 10 HB20
268		-	1 (22) The gross proceeds of the sale, or sales, of
269		-	2 seedlings, plants, shoots, and slips which are to be used for
270		-	3 planting vegetable gardens or truck farms and other
271		-	4 agricultural purposes. Nothing herein shall be construed to
272		-	5 exempt, or exclude from the computation of the tax levied,
273		-	6 assessed, or payable, the gross proceeds of the sale, or the
274		-	7 use of plants, seedlings, shoots, slips, nursery stock, and
275		-	8 floral products, except as hereinabove exempted.
276		-	9 (23) The gross proceeds of the sale, or sales, of
277		-	10 fabricated steel tube sections, when produced and fabricated
278		-	11 in this state by any person, firm, or corporation for any
279		-	12 vehicular tunnel for highway vehicular traffic, when sold by
280		-	13 the manufacturer or fabricator thereof, and also the gross
281		-	14 proceeds of the sale, or sales, of steel which enters into and
282		-	15 becomes a component part of such fabricated steel tube
283		-	16 sections of said tunnel.
284		-	17 (24) The gross proceeds from sales of admissions to
285		-	18 any theatrical production, symphonic or other orchestral
286		-	19 concert, ballet, or opera production when such concert or
287		-	20 production is presented by any society, association, guild, or
288		-	21 workshop group, organized within this state, whose members or
289		-	22 some of whose members regularly and actively participate in
290		-	23 such concerts or productions for the purposes of providing a
291		-	24 creative outlet for the cultural and educational interests of
292		-	25 such members, and of promoting such interests for the
293		-	Page 11 HB20
294		-	1 betterment of the community by presenting such productions to
295		-	2 the general public for an admission charge. The employment of
296		-	3 a paid director or conductor to assist in any such
297		-	4 presentation described in this subdivision shall not be
298		-	5 construed to prohibit the exemptions herein provided.
299		-	6 (25) The gross proceeds of sales of herbicides for
300		-	7 agricultural uses by whomsoever sold. The term herbicides, as
301		-	8 used in this subdivision, means any substance or mixture of
302		-	9 substances intended to prevent, destroy, repel, or retard the
303		-	10 growth of weeds or plants. It shall include preemergence
304		-	11 herbicides, postemergence herbicides, lay-by herbicides,
305		-	12 pasture herbicides, defoliant herbicides, and desiccant
306		-	13 herbicides.
307		-	14 (26) The Alabama Chapter of the Cystic Fibrosis
308		-	15 Research Foundation and the Jefferson Tuberculosis Sanatorium
309		-	16 and any of their departments or agencies, heretofore or
310		-	17 hereafter organized and existing in good faith in the State of
311		-	18 Alabama for purposes other than for pecuniary gain and not for
312		-	19 individual profit, shall be exempted from the computation of
313		-	20 the tax on the gross proceeds of all sales levied, assessed,
314		-	21 or payable.
315		-	22 (27) The gross proceeds from the sale or sales of
316		-	23 fuel for use or consumption aboard commercial fishing vessels
317		-	24 are hereby exempt from the computation of all sales taxes
318		-	25 levied, assessed, or payable under the provisions of this
319		-	Page 12 HB20
320		-	1 division or levied under any county or municipal sales tax
321		-	2 law.
322		-	3 The words commercial fishing vessels shall mean
323		-	4 vessels whose masters and owners are regularly and exclusively
324		-	5 engaged in fishing as their means of livelihood.
325		-	6 (28) The gross proceeds of sales of sawdust, wood
326		-	7 shavings, wood chips, and other like materials sold for use as
327		-	8 chicken litter by poultry producers and poultry processors.
328		-	9 (29) The gross proceeds of the sales of all
329		-	10 antibiotics, hormones and hormone preparations, drugs,
330		-	11 medicines, and other medications including serums and
331		-	12 vaccines, vitamins, minerals, or other nutrients for use in
332		-	13 the production and growing of fish, livestock, and poultry by
333		-	14 whomsoever sold. Such exemption as herein granted shall be in
334		-	15 addition to the exemption provided by law for feed for fish,
335		-	16 livestock, and poultry, and in addition to the exemptions
336		-	17 provided by law for the above-enumerated substances and
337		-	18 products when mixed and used as ingredients in fish,
338		-	19 livestock, and poultry feed.
339		-	20 (30) The gross proceeds of the sale or sales of all
340		-	21 medicines prescribed by physicians for persons who are 65
341		-	22 years of age or older, and when said prescriptions are filled
342		-	23 by licensed pharmacists, shall be exempted under this division
343		-	24 or under any county or municipal sales tax law. The exemption
344		-	Page 13 HB20
345		-	1 provided in this section shall not apply to any medicine
346		-	2 purchased in any manner other than as is herein provided.
347		-	3 For the purposes of this subdivision, proof of age
348		-	4 may be accomplished by filing with the dispensing pharmacist
349		-	5 any one or more of the following documents:
350		-	6 a. The name and claim number as shown on a Medicare
351		-	7 card issued by the United States Social Security
352		-	8 Administration.
353		-	9 b. A certificate executed by any adult person having
354		-	10 knowledge of the fact that the person for whom the medicine
355		-	11 was prescribed is not less than 65 years of age.
356		-	12 c. An affidavit executed by any adult person having
357		-	13 knowledge of the fact that the person for whom the medicine
358		-	14 was prescribed is not less than 65 years of age.
359		-	15 For the purposes of this subdivision, any person
360		-	16 filing a false proof of age shall be guilty of a misdemeanor
361		-	17 and upon conviction thereof shall be punished by a fine of
362		-	18 $100.
363		-	19 (31) There shall be exempted from the tax levied by
364		-	20 this division the gross receipts of sales of grass sod of all
365		-	21 kinds and character when in the original state of production
366		-	22 or condition of preparation for sale, when such sales are made
	275	+	26 (22) The gross proceeds of the sale, or sales, of
	276	+	27 seedlings, plants, shoots, and slips which are to be used for
	277	+	Page 10 1 planting vegetable gardens or truck farms and other
	278	+	2 agricultural purposes. Nothing herein shall be construed to
	279	+	3 exempt, or exclude from the computation of the tax levied,
	280	+	4 assessed, or payable, the gross proceeds of the sale, or the
	281	+	5 use of plants, seedlings, shoots, slips, nursery stock, and
	282	+	6 floral products, except as hereinabove exempted.
	283	+	7 (23) The gross proceeds of the sale, or sales, of
	284	+	8 fabricated steel tube sections, when produced and fabricated
	285	+	9 in this state by any person, firm, or corporation for any
	286	+	10 vehicular tunnel for highway vehicular traffic, when sold by
	287	+	11 the manufacturer or fabricator thereof, and also the gross
	288	+	12 proceeds of the sale, or sales, of steel which enters into and
	289	+	13 becomes a component part of such fabricated steel tube
	290	+	14 sections of said tunnel.
	291	+	15 (24) The gross proceeds from sales of admissions to
	292	+	16 any theatrical production, symphonic or other orchestral
	293	+	17 concert, ballet, or opera production when such concert or
	294	+	18 production is presented by any society, association, guild, or
	295	+	19 workshop group, organized within this state, whose members or
	296	+	20 some of whose members regularly and actively participate in
	297	+	21 such concerts or productions for the purposes of providing a
	298	+	22 creative outlet for the cultural and educational interests of
	299	+	23 such members, and of promoting such interests for the
	300	+	24 betterment of the community by presenting such productions to
	301	+	25 the general public for an admission charge. The employment of
	302	+	26 a paid director or conductor to assist in any such
	303	+	Page 11 1 presentation described in this subdivision shall not be
	304	+	2 construed to prohibit the exemptions herein provided.
	305	+	3 (25) The gross proceeds of sales of herbicides for
	306	+	4 agricultural uses by whomsoever sold. The term herbicides, as
	307	+	5 used in this subdivision, means any substance or mixture of
	308	+	6 substances intended to prevent, destroy, repel, or retard the
	309	+	7 growth of weeds or plants. It shall include preemergence
	310	+	8 herbicides, postemergence herbicides, lay-by herbicides,
	311	+	9 pasture herbicides, defoliant herbicides, and desiccant
	312	+	10 herbicides.
	313	+	11 (26) The Alabama Chapter of the Cystic Fibrosis
	314	+	12 Research Foundation and the Jefferson Tuberculosis Sanatorium
	315	+	13 and any of their departments or agencies, heretofore or
	316	+	14 hereafter organized and existing in good faith in the State of
	317	+	15 Alabama for purposes other than for pecuniary gain and not for
	318	+	16 individual profit, shall be exempted from the computation of
	319	+	17 the tax on the gross proceeds of all sales levied, assessed,
	320	+	18 or payable.
	321	+	19 (27) The gross proceeds from the sale or sales of
	322	+	20 fuel for use or consumption aboard commercial fishing vessels
	323	+	21 are hereby exempt from the computation of all sales taxes
	324	+	22 levied, assessed, or payable under the provisions of this
	325	+	23 division or levied under any county or municipal sales tax
	326	+	24 law.
	327	+	25 The words commercial fishing vessels shall mean
	328	+	26 vessels whose masters and owners are regularly and exclusively
	329	+	27 engaged in fishing as their means of livelihood.
	330	+	Page 12 1 (28) The gross proceeds of sales of sawdust, wood
	331	+	2 shavings, wood chips, and other like materials sold for use as
	332	+	3 chicken litter by poultry producers and poultry processors.
	333	+	4 (29) The gross proceeds of the sales of all
	334	+	5 antibiotics, hormones and hormone preparations, drugs,
	335	+	6 medicines, and other medications including serums and
	336	+	7 vaccines, vitamins, minerals, or other nutrients for use in
	337	+	8 the production and growing of fish, livestock, and poultry by
	338	+	9 whomsoever sold. Such exemption as herein granted shall be in
	339	+	10 addition to the exemption provided by law for feed for fish,
	340	+	11 livestock, and poultry, and in addition to the exemptions
	341	+	12 provided by law for the above-enumerated substances and
	342	+	13 products when mixed and used as ingredients in fish,
	343	+	14 livestock, and poultry feed.
	344	+	15 (30) The gross proceeds of the sale or sales of all
	345	+	16 medicines prescribed by physicians for persons who are 65
	346	+	17 years of age or older, and when said prescriptions are filled
	347	+	18 by licensed pharmacists, shall be exempted under this division
	348	+	19 or under any county or municipal sales tax law. The exemption
	349	+	20 provided in this section shall not apply to any medicine
	350	+	21 purchased in any manner other than as is herein provided.
	351	+	22 For the purposes of this subdivision, proof of age
	352	+	23 may be accomplished by filing with the dispensing pharmacist
	353	+	24 any one or more of the following documents:
	354	+	25 a. The name and claim number as shown on a Medicare
	355	+	26 card issued by the United States Social Security
	356	+	27 Administration.
	357	+	Page 13 1 b. A certificate executed by any adult person having
	358	+	2 knowledge of the fact that the person for whom the medicine
	359	+	3 was prescribed is not less than 65 years of age.
	360	+	4 c. An affidavit executed by any adult person having
	361	+	5 knowledge of the fact that the person for whom the medicine
	362	+	6 was prescribed is not less than 65 years of age.
	363	+	7 For the purposes of this subdivision, any person
	364	+	8 filing a false proof of age shall be guilty of a misdemeanor
	365	+	9 and upon conviction thereof shall be punished by a fine of
	366	+	10 $100.
	367	+	11 (31) There shall be exempted from the tax levied by
	368	+	12 this division the gross receipts of sales of grass sod of all
	369	+	13 kinds and character when in the original state of production
	370	+	14 or condition of preparation for sale, when such sales are made
	371	+	15 by the producer or members of his family or for him by those
	372	+	16 employed by him to assist in the production thereof; provided,
	373	+	17 that nothing herein shall be construed to exempt sales of sod
	374	+	18 by a person engaged in the business of selling plants,
	375	+	19 seedlings, nursery stock, or floral products.
	376	+	20 (32) The gross receipts of sales of the following
	377	+	21 items or materials which are necessary in the farm-to-market
	378	+	22 production of tomatoes when such items or materials are used
367	379		23 by the producer or members of his family or for him by those
368		-	24 employed by him to assist in the production thereof; provided,
369		-	25 that nothing herein shall be construed to exempt sales of sod
370		-	Page 14 HB20
371		-	1 by a person engaged in the business of selling plants,
372		-	2 seedlings, nursery stock, or floral products.
373		-	3 (32) The gross receipts of sales of the following
374		-	4 items or materials which are necessary in the farm-to-market
375		-	5 production of tomatoes when such items or materials are used
376		-	6 by the producer or members of his family or for him by those
377		-	7 employed by him to assist in the production thereof: Twine for
378		-	8 tying tomatoes, tomato stakes, field boxes (wooden boxes used
379		-	9 to take tomatoes from the fields to shed), and tomato boxes
380		-	10 used in shipments to customers.
381		-	11 (33) The gross proceeds from the sale of liquefied
382		-	12 petroleum gas or natural gas sold to be used for agricultural
383		-	13 purposes.
384		-	14 (34) The gross receipts of sales from state
385		-	15 nurseries of forest tree seedlings.
386		-	16 (35) The gross receipts of sales of forest tree seed
387		-	17 by the state.
388		-	18 (36) The gross receipts of sales of Lespedeza
389		-	19 bicolor and other species of perennial plant seed and
390		-	20 seedlings sold for wildlife and game food production purposes
391		-	21 by the state.
392		-	22 (37) The gross receipts of any aircraft
393		-	23 manufactured, sold, and delivered in this state if said
394		-	24 aircraft are not permanently domiciled in Alabama and are
395		-	25 removed to another state.
396		-	Page 15 HB20
397		-	1 (38) The gross proceeds from the sale or sales of
398		-	2 all diesel fuel used for off-highway agricultural purposes.
399		-	3 (39) The gross proceeds from sales of admissions to
400		-	4 any sporting event which:
401		-	5 a. Takes place in the State of Alabama on or after
402		-	6 January 1, 1984, regardless of when such sales occur; and
403		-	7 b. Is hosted by a not-for-profit corporation
404		-	8 organized and existing under the laws of the State of Alabama;
405		-	9 and
406		-	10 c. Determines a national championship of a national
407		-	11 organization, including but not limited to the Professional
408		-	12 Golfers Association of America, the Tournament Players
409		-	13 Association, the United States Golf Association, the United
410		-	14 States Tennis Association, and the National Collegiate
411		-	15 Athletic Association; and
412		-	16 d. Has not been held in the State of Alabama on more
413		-	17 than one prior occasion, provided, however, that for such
414		-	18 purpose the Professional Golfers Association Championship, the
415		-	19 United States Open Golf Championship, the United States
416		-	20 Amateur Golf Championship of the United States Golf
417		-	21 Association, and the United States Open Tennis Championship
418		-	22 shall each be treated as a separate event.
419		-	23 (40) The gross receipts from the sale of any
420		-	24 aircraft and replacement parts, components, systems, supplies,
421		-	25 and sundries affixed or used on said aircraft and ground
422		-	Page 16 HB20
423		-	1 support equipment and vehicles used by or for the aircraft to
424		-	2 or by a certificated or licensed air carrier with a hub
425		-	3 operation within this state, for use in conducting intrastate,
426		-	4 interstate, or foreign commerce for transporting people or
427		-	5 property by air. For the purpose of this subdivision, the
428		-	6 words "hub operation within this state" shall be construed to
429		-	7 have all of the following criteria:
430		-	8 a. There originates from the location 15 or more
431		-	9 flight departures and five or more different first-stop
432		-	10 destinations five days per week for six or more months during
433		-	11 the calendar year; and
434		-	12 b. Passengers and/or property are regularly
435		-	13 exchanged at the location between flights of the same or a
436		-	14 different certificated or licensed air carrier.
437		-	15 (41) The gross receipts from the sale of hot or cold
438		-	16 food and beverage products sold to or by a certificated or
439		-	17 licensed air carrier with a hub operation within this state,
440		-	18 for use in conducting intrastate, interstate, or foreign
441		-	19 commerce for transporting people or property by air. For the
442		-	20 purpose of this subdivision, the words "hub operation within
443		-	21 this state" shall be construed to have all of the following
444		-	22 criteria:
445		-	23 a. There originates from the location 15 or more
446		-	24 flight departures and five or more different first-stop
447		-	Page 17 HB20
448		-	1 destinations five days per week for six or more months during
449		-	2 the calendar year; and
450		-	3 b. Passengers and/or property are regularly
451		-	4 exchanged at the location between flights of the same or a
452		-	5 different certificated or licensed air carrier.
453		-	6 (42) The gross receipts from the sale of any
454		-	7 aviation jet fuel to a certificated or licensed air carrier
455		-	8 purchased for use in scheduled all-cargo operations being
456		-	9 conducted on international flights or in international
457		-	10 commerce. For purposes of this subdivision, the following
458		-	11 words or terms shall be defined and interpreted as follows:
459		-	12 a. Air Carrier. Any person, firm, corporation, or
460		-	13 entity undertaking by any means, directly or indirectly, to
461		-	14 provide air transportation.
462		-	15 b. All-Cargo Operations. Any flight conducted by an
463		-	16 air carrier for compensation or hire other than a passenger
464		-	17 carrying flight, except passengers as specified in 14 C.F.R.
465		-	18 §121.583(a) or 14 C.F.R. §135.85, as amended.
466		-	19 c. International Commerce. Any air carrier engaged
467		-	20 in all-cargo operations transporting goods for compensation or
468		-	21 hire on international flights.
469		-	22 d. International Flights. Any air carrier conducting
470		-	23 scheduled all-cargo operations between any point within the 50
471		-	24 states of the United States and the District of Columbia and
472		-	25 any point outside the 50 states of the United States and the
473		-	Page 18 HB20
474		-	1 District of Columbia, including any interim stops within the
475		-	2 United States so long as the ultimate origin or destination of
476		-	3 the aircraft is outside the United States and the District of
477		-	4 Columbia.
478		-	5 (43) The gross proceeds of the sale or sales of the
479		-	6 following:
480		-	7 a. Drill pipe, casing, tubing, and other pipe used
481		-	8 for the exploration for or production of oil, gas, sulphur, or
482		-	9 other minerals in offshore federal waters.
483		-	10 b. Tangible personal property exclusively used for
484		-	11 the exploration for or production of oil, gas, sulphur, or
485		-	12 other minerals in offshore federal waters.
486		-	13 c. Fuel and supplies for use or consumption aboard
487		-	14 boats, ships, aircraft, and towing vessels when used
488		-	15 exclusively in transporting persons or property between a
489		-	16 point in Alabama and a point or points in offshore federal
490		-	17 waters for the exploration for or production of oil, gas,
491		-	18 sulphur, or other minerals in offshore federal waters.
492		-	19 d. Drilling equipment that is used for the
493		-	20 exploration for or production of oil, gas, sulphur, or other
494		-	21 minerals, that is built for exclusive use outside this state
495		-	22 and that is, on completion, removed forthwith from this state.
496		-	23 The delivery of items exempted by this subdivision
497		-	24 to the purchaser or lessee in this state does not disqualify
498		-	25 the purchaser or lessee from the exemption if the property is
499		-	Page 19 HB20
500		-	1 removed from the state by any means, including by the use of
501		-	2 the purchaser's or lessee's own facilities.
502		-	3 The shipment to a place in this state of equipment
503		-	4 exempted by this subdivision for further assembly or
504		-	5 fabrication does not disqualify the purchaser or lessee from
505		-	6 the exemption if on completion of the further assembly or
506		-	7 fabrication the equipment is removed forthwith from this
507		-	8 state. This subdivision applies to a sale that may occur when
508		-	9 the equipment exempted is further assembled or fabricated if
509		-	10 on completion the equipment is removed forthwith from this
510		-	11 state.
511		-	12 (44) The gross receipts derived from all bingo games
512		-	13 and operations which are conducted in compliance with validly
513		-	14 enacted legislation authorizing the conduct of such games and
514		-	15 operations, and which comply with the distribution
515		-	16 requirements of the applicable local laws; provided that the
516		-	17 exemption from sales taxation granted by this subdivision
517		-	18 shall apply only to gross receipts taxable under subdivision
518		-	19 (2) of Section 40-23-2. It is further provided that this
519		-	20 exemption shall not apply to any gross receipts from the sale
520		-	21 of tangible personal property, such as concessions, novelties,
521		-	22 food, beverages, etc. The exemption provided for in this
522		-	23 section shall be limited to those games and operations by
523		-	24 organizations which have qualified for exemption under the
524		-	Page 20 HB20
525		-	1 provisions of 26 U.S.C. § 501 (c) (3), (4), (7), (8), (10), or
526		-	2 (19), or which are defined in 26 U.S.C. § 501(d).
527		-	3 (45) The gross receipts derived from the sale or
528		-	4 sales of fruit or other agricultural products by the person or
529		-	5 company, as defined in Section 40-23-1, that planted or
530		-	6 cultivated and harvested the fruit or agricultural product,
531		-	7 when the land is owned or leased by the seller.
532		-	8 (46) The gross receipts derived from the sale or
533		-	9 sales of all domestically mined or produced coal, coke, and
534		-	10 coke by-products used in cogeneration plants.
535		-	11 (47) The gross receipts from the sale or sales of
536		-	12 metal, other than gold or silver, when such metal is purchased
537		-	13 for the purpose of transferring such metal to an investment
538		-	14 trust in exchange for shares or other units, each of which are
539		-	15 both publicly traded and represent fractional undivided
540		-	16 beneficial interests in the trust's net assets, including
541		-	17 metal stored in warehouses located in this state, as well as
542		-	18 the gross proceeds from the sale or other transfer of such
543		-	19 metal to or from such investment trust in exchange for shares
544		-	20 or other units that are publicly traded and represent
545		-	21 fractional undivided beneficial interests in the trust's net
546		-	22 assets but not to the extent that metal is transferred to or
547		-	23 from the investment trust in exchange for consideration other
548		-	24 than such publicly traded shares or other units. For purposes
549		-	25 of this subdivision, the term metals includes, but is not
550		-	Page 21 HB20
551		-	1 limited to, copper, aluminum, nickel, zinc, tin, lead, and
552		-	2 other similar metals typically used in commercial and
553		-	3 industrial applications.
554		-	4 (48) For the period commencing on October 1, 2012,
555		-	5 and ending May 30, 2022, unless extended by joint resolution,
556		-	6 2032, 2027, the gross receipts from the sale of parts,
557		-	7 components, and systems that become a part of a fixed or
558		-	8 rotary wing military aircraft or certified transport category
559		-	9 aircraft that undergoes conversion, reconfiguration, or
560		-	10 general maintenance so long as the address of the aircraft for
561		-	11 FAA registration is not in the state; provided, however, that
562		-	12 this exemption shall not apply to a local sales tax unless
563		-	13 previously exempted by local law or approved by resolution of
564		-	14 the local governing body.
565		-	15 The exemption authorized by this subsection shall
566		-	16 not be available for sales of parts, components, or systems
567		-	17 for new contracts or projects entered into after May 30, 2027,
568		-	18 unless the Legislature enacts legislation to continue or
569		-	19 reinstate the exemption for new contracts or projects after
570		-	20 that date. No action or inaction on the part of the
571		-	21 Legislature shall reduce, suspend, or disqualify sales of
572		-	22 parts, components, or systems from the exemption in any past
573		-	23 year or future years until May 30, 2030, with respect to
574		-	24 contracts or projects entered into on or before May 30, 2027;
575		-	25 it being the sole intent that failure of the Legislature to
576		-	Page 22 HB20
577		-	1 enact legislation to reinstate the exemption for new contracts
578		-	2 or projects after May 30, 2027, shall affect only the
579		-	3 availability of the exemption to new contracts and projects
580		-	4 after that date and shall not affect availability of the
581		-	5 exemption for contracts or projects entered into on or before
582		-	6 May 30, 2027, for which the exemption shall be available until
583		-	7 May 30, 2030.
584		-	8 (49) The gross proceeds from the sale or sales
585		-	9 within school buildings of lunches to pupils of kindergarten,
586		-	10 grammar, and high schools, either public or private, that are
587		-	11 not sold for profit.
588		-	12 (50) The gross proceeds of services provided by
589		-	13 photographers, including but not limited to sitting fees and
590		-	14 consultation fees, even when provided as part of a transaction
591		-	15 ultimately involving the sale of one or more photographs, so
592		-	16 long as the exempt services are separately stated to the
593		-	17 customer on a bill of sale, invoice, or like memorialization
594		-	18 of the transaction. For transactions occurring before October
595		-	19 1, 2017, neither the Department of Revenue nor local tax
596		-	20 officials may seek payment for sales tax not collected. With
597		-	21 regard to such transactions in which sales tax was collected
598		-	22 and remitted on services provided by photographers, neither
599		-	23 the taxpayer nor the entity remitting sales tax shall have the
600		-	24 right to seek refund of such tax.
601		-	Page 23 HB20
602		-	1 (51) a. For the period commencing on June 1, 2018,
603		-	2 and ending five years thereafter, unless extended by an act of
604		-	3 the Legislature, the gross proceeds of sales of bullion or
605		-	4 money, as defined in Section 40-1-1(7).
606		-	5 b. For purposes of this subdivision, the following
607		-	6 words or terms shall be defined and interpreted as follows:
608		-	7 1. Bullion. Gold, silver, platinum, palladium, or a
609		-	8 combination of each precious metal, that has gone through a
610		-	9 refining process and for which the item's value depends on its
611		-	10 mass and purity, and not on its form, numismatic value, or
612		-	11 other value. The term includes bullion in the form of bars,
613		-	12 ingots, or coins that meet the requirements set forth above.
614		-	13 Qualifying bullion may contain other metals or substances,
615		-	14 provided that the other substances are minimal in value
616		-	15 compared with the value of the gold, silver, platinum, or
617		-	16 palladium and the other substances do not add value to the
618		-	17 item. For purposes of this subparagraph, "gold, silver,
619		-	18 platinum, or palladium" does not include jewelry or works of
620		-	19 art.
621		-	20 2. Mass Purity. An item's mass is its weight in
622		-	21 precious metal, and its purity is the amount of precious metal
623		-	22 contained within the item.
624		-	23 3. Numismatic Value. An external value above and
625		-	24 beyond the base value of the underlying precious metal, due to
626		-	25 the item's rarity, condition, age, or other external factor.
627		-	Page 24 HB20
628		-	1 c. In order for bullion to qualify for the sales tax
629		-	2 exemption, gold, silver, platinum, and palladium items must
630		-	3 meet all of the following requirements:
631		-	4 1. Must be refined.
632		-	5 2. Must contain at least ninety percent gold,
633		-	6 silver, platinum, or palladium or some combination of these
634		-	7 metals.
635		-	8 3. The sales price of the item must fluctuate with
636		-	9 and depend on the market price of the underlying precious
637		-	10 metal, and not on the item's rarity, condition, age, or other
638		-	11 external factor.
639		-	12 (52) a. The gross proceeds of the initial retail
640		-	13 sales of adaptive equipment that is permanently affixed to a
641		-	14 motor vehicle.
642		-	15 b. For the purposes of this subdivision, the
643		-	16 following words or terms shall be defined and interpreted as
644		-	17 follows:
645		-	18 1. Adaptive Equipment. Equipment not generally used
646		-	19 by persons with normal mobility that is appropriate for use in
647		-	20 a motor vehicle and that is not normally provided by a motor
648		-	21 vehicle manufacturer.
649		-	22 2. Motor Vehicle. A vehicle as defined in Section
650		-	23 40-12-240.
651		-	Page 25 HB20
652		-	1 3. Motor Vehicle Manufacturer. Every person engaged
653		-	2 in the business of constructing or assembling vehicles or
654		-	3 manufactured homes.
655		-	4 c. In order to qualify for the exemption provided
656		-	5 for herein, the adaptive equipment must be separately stated
657		-	6 to the customer on a bill of sale, invoice, or like
658		-	7 memorialization of the transaction.
659		-	8 (b) Any violation of any provision of this section
660		-	9 shall be punishable in a court of competent jurisdiction by a
661		-	10 fine of not less than five hundred dollars ($500) and no more
662		-	11 than two thousand dollars ($2,000) and imprisonment of not
663		-	12 less than six months nor more than one year in the county
664		-	13 jail."
665		-	14 Section 2. Notwithstanding any other provision of
666		-	15 this chapter to the contrary, no exemption provided by
667		-	16 existing law in this chapter shall be extended, expanded, or
668		-	17 modified by a Joint Resolution of the Legislature. Any Joint
669		-	18 Resolution passed in violation of this provision shall be null
670		-	19 and void.
671		-	20 Section 3. This act shall become effective
672		-	21 immediately following its passage and approval by the
673		-	22 Governor, or its otherwise becoming law.
674		-	Page 26 HB20
675		-	1
676		-	2
677		-	3
678		-	4
679		-	Speaker of the House of Representatives
680		-
681		-	5
682		-	6 President and Presiding Officer of the Senate
683		-	House of Representatives7
684		-	I hereby certify that the within Act originated in8
685		-	9 and was passed by the House 24-FEB-22.
686		-	10
687		-	11 Jeff Woodard
688		-	12 Clerk
689		-	13
690		-	14
691		-	Senate15 31-MAR-22 Amended and Passed
692		-	House16 05-APR-22
693		-	Concurred in Sen-
694		-	ate Amendment
695		-	17
696		-	Page 27
	380	+	24 employed by him to assist in the production thereof: Twine for
	381	+	25 tying tomatoes, tomato stakes, field boxes (wooden boxes used
	382	+	26 to take tomatoes from the fields to shed), and tomato boxes
	383	+	27 used in shipments to customers.
	384	+	Page 14 1 (33) The gross proceeds from the sale of liquefied
	385	+	2 petroleum gas or natural gas sold to be used for agricultural
	386	+	3 purposes.
	387	+	4 (34) The gross receipts of sales from state
	388	+	5 nurseries of forest tree seedlings.
	389	+	6 (35) The gross receipts of sales of forest tree seed
	390	+	7 by the state.
	391	+	8 (36) The gross receipts of sales of Lespedeza
	392	+	9 bicolor and other species of perennial plant seed and
	393	+	10 seedlings sold for wildlife and game food production purposes
	394	+	11 by the state.
	395	+	12 (37) The gross receipts of any aircraft
	396	+	13 manufactured, sold, and delivered in this state if said
	397	+	14 aircraft are not permanently domiciled in Alabama and are
	398	+	15 removed to another state.
	399	+	16 (38) The gross proceeds from the sale or sales of
	400	+	17 all diesel fuel used for off-highway agricultural purposes.
	401	+	18 (39) The gross proceeds from sales of admissions to
	402	+	19 any sporting event which:
	403	+	20 a. Takes place in the State of Alabama on or after
	404	+	21 January 1, 1984, regardless of when such sales occur; and
	405	+	22 b. Is hosted by a not-for-profit corporation
	406	+	23 organized and existing under the laws of the State of Alabama;
	407	+	24 and
	408	+	25 c. Determines a national championship of a national
	409	+	26 organization, including but not limited to the Professional
	410	+	27 Golfers Association of America, the Tournament Players
	411	+	Page 15 1 Association, the United States Golf Association, the United
	412	+	2 States Tennis Association, and the National Collegiate
	413	+	3 Athletic Association; and
	414	+	4 d. Has not been held in the State of Alabama on more
	415	+	5 than one prior occasion, provided, however, that for such
	416	+	6 purpose the Professional Golfers Association Championship, the
	417	+	7 United States Open Golf Championship, the United States
	418	+	8 Amateur Golf Championship of the United States Golf
	419	+	9 Association, and the United States Open Tennis Championship
	420	+	10 shall each be treated as a separate event.
	421	+	11 (40) The gross receipts from the sale of any
	422	+	12 aircraft and replacement parts, components, systems, supplies,
	423	+	13 and sundries affixed or used on said aircraft and ground
	424	+	14 support equipment and vehicles used by or for the aircraft to
	425	+	15 or by a certificated or licensed air carrier with a hub
	426	+	16 operation within this state, for use in conducting intrastate,
	427	+	17 interstate, or foreign commerce for transporting people or
	428	+	18 property by air. For the purpose of this subdivision, the
	429	+	19 words "hub operation within this state" shall be construed to
	430	+	20 have all of the following criteria:
	431	+	21 a. There originates from the location 15 or more
	432	+	22 flight departures and five or more different first-stop
	433	+	23 destinations five days per week for six or more months during
	434	+	24 the calendar year; and
	435	+	25 b. Passengers and/or property are regularly
	436	+	26 exchanged at the location between flights of the same or a
	437	+	27 different certificated or licensed air carrier.
	438	+	Page 16 1 (41) The gross receipts from the sale of hot or cold
	439	+	2 food and beverage products sold to or by a certificated or
	440	+	3 licensed air carrier with a hub operation within this state,
	441	+	4 for use in conducting intrastate, interstate, or foreign
	442	+	5 commerce for transporting people or property by air. For the
	443	+	6 purpose of this subdivision, the words "hub operation within
	444	+	7 this state" shall be construed to have all of the following
	445	+	8 criteria:
	446	+	9 a. There originates from the location 15 or more
	447	+	10 flight departures and five or more different first-stop
	448	+	11 destinations five days per week for six or more months during
	449	+	12 the calendar year; and
	450	+	13 b. Passengers and/or property are regularly
	451	+	14 exchanged at the location between flights of the same or a
	452	+	15 different certificated or licensed air carrier.
	453	+	16 (42) The gross receipts from the sale of any
	454	+	17 aviation jet fuel to a certificated or licensed air carrier
	455	+	18 purchased for use in scheduled all-cargo operations being
	456	+	19 conducted on international flights or in international
	457	+	20 commerce. For purposes of this subdivision, the following
	458	+	21 words or terms shall be defined and interpreted as follows:
	459	+	22 a. Air Carrier. Any person, firm, corporation, or
	460	+	23 entity undertaking by any means, directly or indirectly, to
	461	+	24 provide air transportation.
	462	+	25 b. All-Cargo Operations. Any flight conducted by an
	463	+	26 air carrier for compensation or hire other than a passenger
	464	+	Page 17 1 carrying flight, except passengers as specified in 14 C.F.R.
	465	+	2 §121.583(a) or 14 C.F.R. §135.85, as amended.
	466	+	3 c. International Commerce. Any air carrier engaged
	467	+	4 in all-cargo operations transporting goods for compensation or
	468	+	5 hire on international flights.
	469	+	6 d. International Flights. Any air carrier conducting
	470	+	7 scheduled all-cargo operations between any point within the 50
	471	+	8 states of the United States and the District of Columbia and
	472	+	9 any point outside the 50 states of the United States and the
	473	+	10 District of Columbia, including any interim stops within the
	474	+	11 United States so long as the ultimate origin or destination of
	475	+	12 the aircraft is outside the United States and the District of
	476	+	13 Columbia.
	477	+	14 (43) The gross proceeds of the sale or sales of the
	478	+	15 following:
	479	+	16 a. Drill pipe, casing, tubing, and other pipe used
	480	+	17 for the exploration for or production of oil, gas, sulphur, or
	481	+	18 other minerals in offshore federal waters.
	482	+	19 b. Tangible personal property exclusively used for
	483	+	20 the exploration for or production of oil, gas, sulphur, or
	484	+	21 other minerals in offshore federal waters.
	485	+	22 c. Fuel and supplies for use or consumption aboard
	486	+	23 boats, ships, aircraft, and towing vessels when used
	487	+	24 exclusively in transporting persons or property between a
	488	+	25 point in Alabama and a point or points in offshore federal
	489	+	26 waters for the exploration for or production of oil, gas,
	490	+	27 sulphur, or other minerals in offshore federal waters.
	491	+	Page 18 1 d. Drilling equipment that is used for the
	492	+	2 exploration for or production of oil, gas, sulphur, or other
	493	+	3 minerals, that is built for exclusive use outside this state
	494	+	4 and that is, on completion, removed forthwith from this state.
	495	+	5 The delivery of items exempted by this subdivision
	496	+	6 to the purchaser or lessee in this state does not disqualify
	497	+	7 the purchaser or lessee from the exemption if the property is
	498	+	8 removed from the state by any means, including by the use of
	499	+	9 the purchaser's or lessee's own facilities.
	500	+	10 The shipment to a place in this state of equipment
	501	+	11 exempted by this subdivision for further assembly or
	502	+	12 fabrication does not disqualify the purchaser or lessee from
	503	+	13 the exemption if on completion of the further assembly or
	504	+	14 fabrication the equipment is removed forthwith from this
	505	+	15 state. This subdivision applies to a sale that may occur when
	506	+	16 the equipment exempted is further assembled or fabricated if
	507	+	17 on completion the equipment is removed forthwith from this
	508	+	18 state.
	509	+	19 (44) The gross receipts derived from all bingo games
	510	+	20 and operations which are conducted in compliance with validly
	511	+	21 enacted legislation authorizing the conduct of such games and
	512	+	22 operations, and which comply with the distribution
	513	+	23 requirements of the applicable local laws; provided that the
	514	+	24 exemption from sales taxation granted by this subdivision
	515	+	25 shall apply only to gross receipts taxable under subdivision
	516	+	26 (2) of Section 40-23-2. It is further provided that this
	517	+	27 exemption shall not apply to any gross receipts from the sale
	518	+	Page 19 1 of tangible personal property, such as concessions, novelties,
	519	+	2 food, beverages, etc. The exemption provided for in this
	520	+	3 section shall be limited to those games and operations by
	521	+	4 organizations which have qualified for exemption under the
	522	+	5 provisions of 26 U.S.C. § 501 (c) (3), (4), (7), (8), (10), or
	523	+	6 (19), or which are defined in 26 U.S.C. § 501(d).
	524	+	7 (45) The gross receipts derived from the sale or
	525	+	8 sales of fruit or other agricultural products by the person or
	526	+	9 company, as defined in Section 40-23-1, that planted or
	527	+	10 cultivated and harvested the fruit or agricultural product,
	528	+	11 when the land is owned or leased by the seller.
	529	+	12 (46) The gross receipts derived from the sale or
	530	+	13 sales of all domestically mined or produced coal, coke, and
	531	+	14 coke by-products used in cogeneration plants.
	532	+	15 (47) The gross receipts from the sale or sales of
	533	+	16 metal, other than gold or silver, when such metal is purchased
	534	+	17 for the purpose of transferring such metal to an investment
	535	+	18 trust in exchange for shares or other units, each of which are
	536	+	19 both publicly traded and represent fractional undivided
	537	+	20 beneficial interests in the trust's net assets, including
	538	+	21 metal stored in warehouses located in this state, as well as
	539	+	22 the gross proceeds from the sale or other transfer of such
	540	+	23 metal to or from such investment trust in exchange for shares
	541	+	24 or other units that are publicly traded and represent
	542	+	25 fractional undivided beneficial interests in the trust's net
	543	+	26 assets but not to the extent that metal is transferred to or
	544	+	27 from the investment trust in exchange for consideration other
	545	+	Page 20 1 than such publicly traded shares or other units. For purposes
	546	+	2 of this subdivision, the term metals includes, but is not
	547	+	3 limited to, copper, aluminum, nickel, zinc, tin, lead, and
	548	+	4 other similar metals typically used in commercial and
	549	+	5 industrial applications.
	550	+	6 (48) For the period commencing on October 1, 2012,
	551	+	7 and ending May 30, 2022, unless extended by joint resolution,
	552	+	8 2032, the gross receipts from the sale of parts, components,
	553	+	9 and systems that become a part of a fixed or rotary wing
	554	+	10 military aircraft or certified transport category aircraft
	555	+	11 that undergoes conversion, reconfiguration, or general
	556	+	12 maintenance so long as the address of the aircraft for FAA
	557	+	13 registration is not in the state; provided, however, that this
	558	+	14 exemption shall not apply to a local sales tax unless
	559	+	15 previously exempted by local law or approved by resolution of
	560	+	16 the local governing body.
	561	+	17 (49) The gross proceeds from the sale or sales
	562	+	18 within school buildings of lunches to pupils of kindergarten,
	563	+	19 grammar, and high schools, either public or private, that are
	564	+	20 not sold for profit.
	565	+	21 (50) The gross proceeds of services provided by
	566	+	22 photographers, including but not limited to sitting fees and
	567	+	23 consultation fees, even when provided as part of a transaction
	568	+	24 ultimately involving the sale of one or more photographs, so
	569	+	25 long as the exempt services are separately stated to the
	570	+	26 customer on a bill of sale, invoice, or like memorialization
	571	+	27 of the transaction. For transactions occurring before October
	572	+	Page 21 1 1, 2017, neither the Department of Revenue nor local tax
	573	+	2 officials may seek payment for sales tax not collected. With
	574	+	3 regard to such transactions in which sales tax was collected
	575	+	4 and remitted on services provided by photographers, neither
	576	+	5 the taxpayer nor the entity remitting sales tax shall have the
	577	+	6 right to seek refund of such tax.
	578	+	7 (51) a. For the period commencing on June 1, 2018,
	579	+	8 and ending five years thereafter, unless extended by an act of
	580	+	9 the Legislature, the gross proceeds of sales of bullion or
	581	+	10 money, as defined in Section 40-1-1(7).
	582	+	11 b. For purposes of this subdivision, the following
	583	+	12 words or terms shall be defined and interpreted as follows:
	584	+	13 1. Bullion. Gold, silver, platinum, palladium, or a
	585	+	14 combination of each precious metal, that has gone through a
	586	+	15 refining process and for which the item's value depends on its
	587	+	16 mass and purity, and not on its form, numismatic value, or
	588	+	17 other value. The term includes bullion in the form of bars,
	589	+	18 ingots, or coins that meet the requirements set forth above.
	590	+	19 Qualifying bullion may contain other metals or substances,
	591	+	20 provided that the other substances are minimal in value
	592	+	21 compared with the value of the gold, silver, platinum, or
	593	+	22 palladium and the other substances do not add value to the
	594	+	23 item. For purposes of this subparagraph, "gold, silver,
	595	+	24 platinum, or palladium" does not include jewelry or works of
	596	+	25 art.
	597	+	Page 22 1 2. Mass Purity. An item's mass is its weight in
	598	+	2 precious metal, and its purity is the amount of precious metal
	599	+	3 contained within the item.
	600	+	4 3. Numismatic Value. An external value above and
	601	+	5 beyond the base value of the underlying precious metal, due to
	602	+	6 the item's rarity, condition, age, or other external factor.
	603	+	7 c. In order for bullion to qualify for the sales tax
	604	+	8 exemption, gold, silver, platinum, and palladium items must
	605	+	9 meet all of the following requirements:
	606	+	10 1. Must be refined.
	607	+	11 2. Must contain at least ninety percent gold,
	608	+	12 silver, platinum, or palladium or some combination of these
	609	+	13 metals.
	610	+	14 3. The sales price of the item must fluctuate with
	611	+	15 and depend on the market price of the underlying precious
	612	+	16 metal, and not on the item's rarity, condition, age, or other
	613	+	17 external factor.
	614	+	18 (52) a. The gross proceeds of the initial retail
	615	+	19 sales of adaptive equipment that is permanently affixed to a
	616	+	20 motor vehicle.
	617	+	21 b. For the purposes of this subdivision, the
	618	+	22 following words or terms shall be defined and interpreted as
	619	+	23 follows:
	620	+	24 1. Adaptive Equipment. Equipment not generally used
	621	+	25 by persons with normal mobility that is appropriate for use in
	622	+	26 a motor vehicle and that is not normally provided by a motor
	623	+	27 vehicle manufacturer.
	624	+	Page 23 1 2. Motor Vehicle. A vehicle as defined in Section
	625	+	2 40-12-240.
	626	+	3 3. Motor Vehicle Manufacturer. Every person engaged
	627	+	4 in the business of constructing or assembling vehicles or
	628	+	5 manufactured homes.
	629	+	6 c. In order to qualify for the exemption provided
	630	+	7 for herein, the adaptive equipment must be separately stated
	631	+	8 to the customer on a bill of sale, invoice, or like
	632	+	9 memorialization of the transaction.
	633	+	10 (b) Any violation of any provision of this section
	634	+	11 shall be punishable in a court of competent jurisdiction by a
	635	+	12 fine of not less than five hundred dollars ($500) and no more
	636	+	13 than two thousand dollars ($2,000) and imprisonment of not
	637	+	14 less than six months nor more than one year in the county
	638	+	15 jail."
	639	+	16 Section 2. This act shall become effective
	640	+	17 immediately following its passage and approval by the
	641	+	18 Governor, or its otherwise becoming law.
	642	+	Page 24