Alabama 2024 Regular Session

Alabama House Bill HB51 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	~~HB51ENROLLED~~
	1	+	HB51ENGROSSED
2	2		Page 0
3	3		HB51
4		-	TVMX591-3
	4	+	TVMX591-2
5	5		By Representative Wilcox
6	6		RFD: Ways and Means Education
7	7		First Read: 06-Feb-24
8	8		PFD: 12-Jan-24
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14		-	6 HB51 ~~Enrolled~~
	14	+	6 HB51 Engrossed
15	15		Page 1
16	16		PFD: 12-Jan-24
17		-	Enrolled, An Act,
	17	+	A BILL
	18	+	TO BE ENTITLED
	19	+	AN ACT
18	20		To amend Section 40-23-4, Code of Alabama 1975,
19	21		relating to sales and use tax exemptions, to exempt the gross
20	22		proceeds from the sale or sales of hearing instruments,
21	23		including hearing aids from sales and use tax.
22	24		BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
23	25		Section 1. Section 40-23-4, Code of Alabama 1975, is
24	26		amended to read as follows:
25	27		"§40-23-4
26	28		(a) There are exempted from the provisions of this
27	29		division and from the computation of the amount of the tax
28	30		levied, assessed, or payable under this division the
29	31		following:
30	32		(1) The gross proceeds of the sales of lubricating oil
31	33		and gasoline as defined in Sections 40-17-30 and 40-17-170 and
32	34		the gross proceeds from those sales of lubricating oil
33	35		destined for out-of-state use which are transacted in a manner
34	36		whereby an out-of-state purchaser takes delivery of such oil
35	37		at a distributor's plant within this state and transports it
36	38		out-of-state, which are otherwise taxed.
37	39		(2) The gross proceeds of the sale, or sales, of
38		-	fertilizer when used for agricultural purposes. The word
39		-	"fertilizer" shall not be construed to include cottonseed
40		-	meal, when not in combination with other materials.
41		-	(3) The gross proceeds of the sale, or sales, of seeds
42		-	for planting purposes and baby chicks and poults. Nothing
43		-	herein shall be construed to exempt or exclude from the
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71		-	28 HB51 ~~Enrolled~~
	67	+	28 HB51 Engrossed
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	69	+	(2) The gross proceeds of the sale, or sales, of
	70	+	fertilizer when used for agricultural purposes. The word
	71	+	"fertilizer" shall not be construed to include cottonseed
	72	+	meal, when not in combination with other materials.
	73	+	(3) The gross proceeds of the sale, or sales, of seeds
	74	+	for planting purposes and baby chicks and poults. Nothing
73	75		herein shall be construed to exempt or exclude from the
74	76		computation of the tax levied, assessed, or payable, the gross
75	77		proceeds of the sale or sales of plants, seedlings, nursery
76	78		stock, or floral products.
77	79		(4) The gross proceeds of sales of insecticides and
78	80		fungicides when used for agricultural purposes or when used by
79	81		persons properly permitted by the Department of Agriculture
80	82		and Industries or any applicable local or state governmental
81	83		authority for structural pest control work and feed for
82	84		livestock and poultry, but not including prepared food for
83	85		dogs and cats.
84	86		(5) The gross proceeds of sales of all livestock by
85	87		whomsoever sold, and also the gross proceeds of poultry and
86	88		other products of the farm, dairy, grove, or garden, when in
87	89		the original state of production or condition of preparation
88	90		for sale, when such sale or sales are made by the producer or
89	91		members of the producer's immediate family or for the producer
90	92		by those employed by the producer to assist in the production
91	93		thereof. Nothing herein shall be construed to exempt or
92	94		exclude from the measure or computation of the tax levied,
93	95		assessed, or payable hereunder, the gross proceeds of sales of
94	96		poultry or poultry products when not products of the farm.
95	97		(6) Cottonseed meal exchanged for cottonseed at or by
96		-	cotton gins.
97		-	(7) The gross receipts from the business on which, or
98		-	for engaging in which, a license or privilege tax is levied by
99		-	or under Sections 40-21-50, 40-21-53, and 40-21-56 through
100		-	40-21-60; provided, that nothing contained in this subdivision
101		-	shall be construed to exempt or relieve the person or persons
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129		-	56 HB51 ~~Enrolled~~
	125	+	56 HB51 Engrossed
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	127	+	(6) Cottonseed meal exchanged for cottonseed at or by
	128	+	cotton gins.
	129	+	(7) The gross receipts from the business on which, or
	130	+	for engaging in which, a license or privilege tax is levied by
	131	+	or under Sections 40-21-50, 40-21-53, and 40-21-56 through
	132	+	40-21-60; provided, that nothing contained in this subdivision
131	133		shall be construed to exempt or relieve the person or persons
132	134		operating the business enumerated in these sections from the
133	135		payments of the tax levied by this division upon or measured
134	136		by the gross proceeds of sales of any tangible personal
135	137		property, except gas and water, the gross receipts from the
136	138		sale of which are the measure of the tax levied by Section
137	139		40-21-50, merchandise or other tangible commodities sold at
138	140		retail by the persons, unless the gross proceeds of sale
139	141		thereof are otherwise specifically exempted by this division.
140	142		(8) The gross proceeds of sales or gross receipts of or
141	143		by any person, firm, or corporation, from the sale of
142	144		transportation, gas, water, or electricity, of the kinds and
143	145		natures, the rates and charges for which, when sold by public
144	146		utilities, are customarily fixed and determined by the Public
145	147		Service Commission of Alabama or like regulatory bodies.
146	148		(9) The gross proceeds of the sale, or sales of wood
147	149		residue, coal, or coke to manufacturers, electric power
148	150		companies, and transportation companies for use or consumption
149	151		in the production of by-products, or the generation of heat or
150	152		power used in manufacturing tangible personal property for
151	153		sale, for the generation of electric power or energy for use
152	154		in manufacturing tangible personal property for sale or for
153	155		resale, or for the generation of motive power for
154		-	transportation.
155		-	(10) The gross proceeds from the sale or sales of fuel
156		-	and supplies for use or consumption aboard ships, vessels,
157		-	towing vessels, or barges, or drilling ships, rigs or barges,
158		-	or seismic or geophysical vessels, or other watercraft (herein
159		-	for purposes of this exemption being referred to as "vessels")
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187		-	84 HB51 ~~Enrolled~~
	183	+	84 HB51 Engrossed
188	184		Page 4
	185	+	resale, or for the generation of motive power for
	186	+	transportation.
	187	+	(10) The gross proceeds from the sale or sales of fuel
	188	+	and supplies for use or consumption aboard ships, vessels,
	189	+	towing vessels, or barges, or drilling ships, rigs or barges,
	190	+	or seismic or geophysical vessels, or other watercraft (herein
189	191		for purposes of this exemption being referred to as "vessels")
190	192		engaged in foreign or international commerce or in interstate
191	193		commerce; provided, that nothing in this division shall be
192	194		construed to exempt or exclude from the measure of the tax
193	195		herein levied the gross proceeds of sale or sales of material
194	196		and supplies to any person for use in fulfilling a contract
195	197		for the painting, repair, or reconditioning of vessels,
196	198		barges, ships, other watercraft, and commercial fishing
197	199		vessels of over five tons load displacement as registered with
198	200		the U.S. Coast Guard and licensed by the State of Alabama
199	201		Department of Conservation and Natural Resources.
200	202		For purposes of this subdivision, it shall be presumed
201	203		that vessels engaged in the transportation of cargo between
202	204		ports in the State of Alabama and ports in foreign countries
203	205		or possessions or territories of the United States or between
204	206		ports in the State of Alabama and ports in other states are
205	207		engaged in foreign or international commerce or interstate
206	208		commerce, as the case may be. For the purposes of this
207	209		subdivision, the engaging in foreign or international commerce
208	210		or interstate commerce shall not require that the vessel
209	211		involved deliver cargo to or receive cargo from a port in the
210	212		State of Alabama. For purposes of this subdivision, vessels
211	213		carrying passengers for hire, and no cargo, between ports in
212		-	the State of Alabama and ports in foreign countries or
213		-	possessions or territories of the United States or between
214		-	ports in the State of Alabama and ports in other states shall
215		-	be engaged in foreign or international commerce or interstate
216		-	commerce, as the case may be, if, and only if, both of the
217		-	following conditions are met: (i) The vessel in question is a
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245		-	112 HB51 ~~Enrolled~~
	241	+	112 HB51 Engrossed
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	243	+	carrying passengers for hire, and no cargo, between ports in
	244	+	the State of Alabama and ports in foreign countries or
	245	+	possessions or territories of the United States or between
	246	+	ports in the State of Alabama and ports in other states shall
	247	+	be engaged in foreign or international commerce or interstate
	248	+	commerce, as the case may be, if, and only if, both of the
247	249		following conditions are met: (i) The vessel in question is a
248	250		vessel of at least 100 gross tons; and (ii) the vessel in
249	251		question has an unexpired certificate of inspection issued by
250	252		the United States Coast Guard or by the proper authority of a
251	253		foreign country for a foreign vessel, which certificate is
252	254		recognized as acceptable under the laws of the United States.
253	255		Vessels that are engaged in foreign or international commerce
254	256		or interstate commerce shall be deemed for the purposes of
255	257		this subdivision to remain in such commerce while awaiting or
256	258		under repair in a port of the State of Alabama if the vessel
257	259		returns after such repairs are completed to engaging in
258	260		foreign or international commerce or interstate commerce. For
259	261		purposes of this subdivision, seismic or geophysical vessels
260	262		which are engaged either in seismic or geophysical tests or
261	263		evaluations exclusively in offshore federal waters or in
262	264		traveling to or from conducting such tests or evaluations
263	265		shall be deemed to be engaged in international or foreign
264	266		commerce. For purposes of this subdivision, proof that fuel
265	267		and supplies purchased are for use or consumption aboard
266	268		vessels engaged in foreign or international commerce or in
267	269		interstate commerce may be accomplished by the merchant or
268	270		seller securing the duly signed certificate of the vessel
269	271		owner, operator, or captain or such person's respective agent,
270		-	on a form prescribed by the department, that the fuel and
271		-	supplies purchased are for use or consumption aboard vessels
272		-	engaged in foreign or international commerce or in interstate
273		-	commerce. Any person filing a false certificate shall be
274		-	guilty of a misdemeanor and upon conviction shall be fined not
275		-	less than twenty-five dollars ($25) nor more than five hundred
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303		-	140 HB51 ~~Enrolled~~
	299	+	140 HB51 Engrossed
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	301	+	owner, operator, or captain or such person's respective agent,
	302	+	on a form prescribed by the department, that the fuel and
	303	+	supplies purchased are for use or consumption aboard vessels
	304	+	engaged in foreign or international commerce or in interstate
	305	+	commerce. Any person filing a false certificate shall be
	306	+	guilty of a misdemeanor and upon conviction shall be fined not
305	307		less than twenty-five dollars ($25) nor more than five hundred
306	308		dollars ($500) for each offense. Each false certificate filed
307	309		shall constitute a separate offense. Any person filing a false
308	310		certificate shall be liable to the department for all taxes
309	311		imposed by this division upon the merchant or seller, together
310	312		with any interest or penalties thereon, by reason of the sale
311	313		or sales of fuel and supplies applicable to the false
312	314		certificate. If a merchant or seller of fuel and supplies
313	315		secures the certificate herein mentioned, properly completed,
314	316		the merchant or seller shall not be liable for the taxes
315	317		imposed by this division, if the merchant or seller had no
316	318		knowledge that the certificate was false when it was filed
317	319		with the merchant or seller.
318	320		(11) The gross proceeds of sales of tangible personal
319	321		property to the State of Alabama, to the counties within the
320	322		state and to incorporated municipalities of the State of
321	323		Alabama.
322	324		(12) The gross proceeds of the sale or sales of
323	325		railroad cars, vessels, barges, and commercial fishing vessels
324	326		of over five tons load displacement as registered with the
325	327		U.S. Coast Guard and licensed by the State of Alabama
326	328		Department of Conservation and Natural Resources, when sold by
327	329		the manufacturers or builders thereof.
328		-	(13) The gross proceeds of the sale or sales of
329		-	materials, equipment, and machinery that, at any time, enter
330		-	into and become a component part of ships, vessels, towing
331		-	vessels or barges, or drilling ships, rigs or barges, or
332		-	seismic or geophysical vessels, other watercraft and
333		-	commercial fishing vessels of over five tons load displacement
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361		-	168 HB51 ~~Enrolled~~
	357	+	168 HB51 Engrossed
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	359	+	the manufacturers or builders thereof.
	360	+	(13) The gross proceeds of the sale or sales of
	361	+	materials, equipment, and machinery that, at any time, enter
	362	+	into and become a component part of ships, vessels, towing
	363	+	vessels or barges, or drilling ships, rigs or barges, or
	364	+	seismic or geophysical vessels, other watercraft and
363	365		commercial fishing vessels of over five tons load displacement
364	366		as registered with the U.S. Coast Guard and licensed by the
365	367		State of Alabama Department of Conservation and Natural
366	368		Resources. Additionally, the gross proceeds from the sale or
367	369		sales of lifeboats, personal flotation devices, ring life
368	370		buoys, survival craft equipment, distress signals, EPIRB's,
369	371		fire extinguishers, injury placards, waste management plans
370	372		and logs, marine sanitation devices, navigation rulebooks,
371	373		navigation lights, sound signals, navigation day shapes, oil
372	374		placard cards, garbage placards, FCC SSL, stability
373	375		instructions, first aid equipment, compasses, anchor and radar
374	376		reflectors, general alarm systems, bilge pumps, piping, and
375	377		discharge and electronic position fixing devices which are
376	378		used on the aforementioned watercraft.
377	379		(14) The gross proceeds of the sale or sales of fuel
378	380		oil purchased as fuel for kiln use in manufacturing
379	381		establishments.
380	382		(15) The gross proceeds of the sale or sales of
381	383		tangible personal property to county and city school boards
382	384		within the State of Alabama, independent school boards within
383	385		the State of Alabama, all educational institutions and
384	386		agencies of the State of Alabama, the counties within the
385	387		state, or any incorporated municipalities of the State of
386		-	Alabama, and private educational institutions operating within
387		-	the State of Alabama offering conventional and traditional
388		-	courses of study, such as those offered by public schools,
389		-	colleges, or universities within the State of Alabama; but not
390		-	including nurseries, day care centers, and home schools.
391		-	(16) The gross proceeds from the sale of all devices or
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	415	+	196 HB51 Engrossed
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	417	+	state, or any incorporated municipalities of the State of
	418	+	Alabama, and private educational institutions operating within
	419	+	the State of Alabama offering conventional and traditional
	420	+	courses of study, such as those offered by public schools,
	421	+	colleges, or universities within the State of Alabama; but not
	422	+	including nurseries, day care centers, and home schools.
421	423		(16) The gross proceeds from the sale of all devices or
422	424		facilities, and all identifiable components thereof, or
423	425		materials for use therein, acquired primarily for the control,
424	426		reduction, or elimination of air or water pollution and the
425	427		gross proceeds from the sale of all identifiable components
426	428		of, or materials used or intended for use in, structures built
427	429		primarily for the control, reduction, or elimination of air
428	430		and water pollution.
429	431		(17) The gross proceeds of sales of tangible personal
430	432		property or the gross receipts of any business which the state
431	433		is prohibited from taxing under the Constitution or laws of
432	434		the United States or under the Constitution of this state.
433	435		(18) When dealers or distributors use parts taken from
434	436		stocks owned by them in making repairs without charge for the
435	437		parts to the owner of the property repaired pursuant to
436	438		warranty agreements entered into by manufacturers, such use
437	439		shall not constitute taxable sales to the manufacturers,
438	440		distributors, or to the dealers, under this division or under
439	441		any county sales tax law.
440	442		(19) The gross proceeds received from the sale or
441	443		furnishing of food, including potato chips, candy, fruit and
442	444		similar items, soft drinks, tobacco products, and stationery
443	445		and other similar or related articles by hospital canteens
444		-	operated by Alabama state hospitals at Bryce Hospital and
445		-	Partlow State School for Mental Deficients at Tuscaloosa,
446		-	Alabama, and Searcy Hospital at Mt. Vernon, Alabama, for the
447		-	benefit of the patients therein.
448		-	(20) The gross proceeds of the sale, or sales, of
449		-	wrapping paper and other wrapping materials when used in
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477		-	224 HB51 ~~Enrolled~~
	473	+	224 HB51 Engrossed
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	475	+	and other similar or related articles by hospital canteens
	476	+	operated by Alabama state hospitals at Bryce Hospital and
	477	+	Partlow State School for Mental Deficients at Tuscaloosa,
	478	+	Alabama, and Searcy Hospital at Mt. Vernon, Alabama, for the
	479	+	benefit of the patients therein.
	480	+	(20) The gross proceeds of the sale, or sales, of
479	481		wrapping paper and other wrapping materials when used in
480	482		preparing poultry or poultry products for delivery, shipment,
481	483		or sale by the producer, processor, packer, or seller of such
482	484		poultry or poultry products, including pallets used in
483	485		shipping poultry and egg products, paper or other materials
484	486		used for lining boxes or other containers in which poultry or
485	487		poultry products are packed together with any other materials
486	488		placed in such containers for the delivery, shipment, or sale
487	489		of poultry or poultry products.
488	490		(21) The gross proceeds of the sales of all
489	491		antibiotics, hormones and hormone preparations, drugs,
490	492		medicines or medications, vitamins, minerals or other
491	493		nutrients, and all other feed ingredients including
492	494		concentrates, supplements, and other feed ingredients when
493	495		such substances are used as ingredients in mixing and
494	496		preparing feed for fish raised to be sold on a commercial
495	497		basis, livestock, and poultry. Such exemption herein granted
496	498		shall be in addition to exemptions now provided by law for
497	499		feed for fish raised to be sold on a commercial basis,
498	500		livestock, and poultry, but not including prepared foods for
499	501		dogs or cats.
500	502		(22) The gross proceeds of the sale, or sales, of
501	503		seedlings, plants, shoots, and slips which are to be used for
502		-	planting vegetable gardens or truck farms and other
503		-	agricultural purposes. Nothing herein shall be construed to
504		-	exempt, or exclude from the computation of the tax levied,
505		-	assessed, or payable, the gross proceeds of the sale, or the
506		-	use of plants, seedlings, shoots, slips, nursery stock, and
507		-	floral products, except as hereinabove exempted.
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532	528		249
533	529		250
534	530		251
535		-	252 HB51 ~~Enrolled~~
	531	+	252 HB51 Engrossed
536	532		Page 10
	533	+	seedlings, plants, shoots, and slips which are to be used for
	534	+	planting vegetable gardens or truck farms and other
	535	+	agricultural purposes. Nothing herein shall be construed to
	536	+	exempt, or exclude from the computation of the tax levied,
	537	+	assessed, or payable, the gross proceeds of the sale, or the
	538	+	use of plants, seedlings, shoots, slips, nursery stock, and
537	539		floral products, except as hereinabove exempted.
538	540		(23) The gross proceeds of the sale, or sales, of
539	541		fabricated steel tube sections, when produced and fabricated
540	542		in this state by any person, firm, or corporation for any
541	543		vehicular tunnel for highway vehicular traffic, when sold by
542	544		the manufacturer or fabricator thereof, and also the gross
543	545		proceeds of the sale, or sales, of steel which enters into and
544	546		becomes a component part of such fabricated steel tube
545	547		sections of said tunnel.
546	548		(24) The gross proceeds from sales of admissions to any
547	549		theatrical production, symphonic or other orchestral concert,
548	550		ballet, or opera production when the concert or production is
549	551		presented by any society, association, guild, or workshop
550	552		group, organized within this state, whose members or some of
551	553		whose members regularly and actively participate in the
552	554		concerts or productions for the purposes of providing a
553	555		creative outlet for the cultural and educational interests of
554	556		its members, and of promoting such interests for the
555	557		betterment of the community by presenting the productions to
556	558		the general public for an admission charge. The employment of
557	559		a paid director or conductor to assist in any such
558	560		presentation described in this subdivision shall not be
559	561		construed to prohibit the exemptions herein provided.
560		-	(25) The gross proceeds of sales of "herbicides" for
561		-	agricultural uses by whomsoever sold. The term herbicides, as
562		-	used in this subdivision, means any substance or mixture of
563		-	substances intended to prevent, destroy, repel, or retard the
564		-	growth of weeds or plants. The term includes preemergence
565		-	herbicides, postemergence herbicides, lay-by herbicides,
566	562		253
567	563		254
568	564		255
569	565		256
570	566		257
571	567		258
572	568		259
573	569		260
574	570		261
575	571		262
576	572		263
577	573		264
578	574		265
579	575		266
580	576		267
581	577		268
582	578		269
583	579		270
584	580		271
585	581		272
586	582		273
587	583		274
588	584		275
589	585		276
590	586		277
591	587		278
592	588		279
593		-	280 HB51 ~~Enrolled~~
	589	+	280 HB51 Engrossed
594	590		Page 11
	591	+	construed to prohibit the exemptions herein provided.
	592	+	(25) The gross proceeds of sales of "herbicides" for
	593	+	agricultural uses by whomsoever sold. The term herbicides, as
	594	+	used in this subdivision, means any substance or mixture of
	595	+	substances intended to prevent, destroy, repel, or retard the
	596	+	growth of weeds or plants. The term includes preemergence
595	597		herbicides, postemergence herbicides, lay-by herbicides,
596	598		pasture herbicides, defoliant herbicides, and desiccant
597	599		herbicides.
598	600		(26) The Alabama Chapter of the Cystic Fibrosis
599	601		Research Foundation and the Jefferson Tuberculosis Sanatorium
600	602		and any of their departments or agencies, heretofore or
601	603		hereafter organized and existing in good faith in the State of
602	604		Alabama for purposes other than for pecuniary gain and not for
603	605		individual profit, shall be exempted from the computation of
604	606		the tax on the gross proceeds of all sales levied, assessed,
605	607		or payable.
606	608		(27) The gross proceeds from the sale or sales of fuel
607	609		for use or consumption aboard commercial fishing vessels are
608	610		exempt from the computation of all sales taxes levied,
609	611		assessed, or payable under this division or levied under any
610	612		county or municipal sales tax law.
611	613		(28) The gross proceeds from the sales of rope, fishing
612	614		nets, tools, or any substitute used directly in the process of
613	615		commercial fishing by a holder of a commercial license issued
614	616		pursuant to Chapter 12 of Title 9.
615	617		(29) The gross proceeds of sales of sawdust, wood
616	618		shavings, wood chips, and other like materials sold for use as
617	619		chicken litter by poultry producers and poultry processors.
618		-	(30) The gross proceeds of the sales of all
619		-	antibiotics, hormones and hormone preparations, drugs,
620		-	medicines, and other medications including serums and
621		-	vaccines, vitamins, minerals, or other nutrients for use in
622		-	the production and growing of fish, livestock, and poultry by
623		-	whomsoever sold. The exemption herein granted shall be in
624	620		281
625	621		282
626	622		283
627	623		284
628	624		285
629	625		286
630	626		287
631	627		288
632	628		289
633	629		290
634	630		291
635	631		292
636	632		293
637	633		294
638	634		295
639	635		296
640	636		297
641	637		298
642	638		299
643	639		300
644	640		301
645	641		302
646	642		303
647	643		304
648	644		305
649	645		306
650	646		307
651		-	308 HB51 ~~Enrolled~~
	647	+	308 HB51 Engrossed
652	648		Page 12
	649	+	chicken litter by poultry producers and poultry processors.
	650	+	(30) The gross proceeds of the sales of all
	651	+	antibiotics, hormones and hormone preparations, drugs,
	652	+	medicines, and other medications including serums and
	653	+	vaccines, vitamins, minerals, or other nutrients for use in
	654	+	the production and growing of fish, livestock, and poultry by
653	655		whomsoever sold. The exemption herein granted shall be in
654	656		addition to the exemption provided by law for feed for fish,
655	657		livestock, and poultry, and in addition to the exemptions
656	658		provided by law for the above-enumerated substances and
657	659		products when mixed and used as ingredients in fish,
658	660		livestock, and poultry feed.
659	661		(31) The gross proceeds of the sale or sales of all
660	662		medicines prescribed by physicians for persons who are 65
661	663		years of age or older, and when the prescriptions are filled
662	664		by licensed pharmacists, shall be exempted under this division
663	665		or under any county or municipal sales tax law. The exemption
664	666		provided in this section shall not apply to any medicine
665	667		purchased in any manner other than as is herein provided.
666	668		For the purposes of this subdivision, proof of age may
667	669		be accomplished by filing with the dispensing pharmacist any
668	670		one or more of the following documents:
669	671		a. The name and claim number as shown on a Medicare
670	672		card issued by the United States Social Security
671	673		Administration.
672	674		b. A certificate executed by any adult person having
673	675		knowledge of the fact that the person for whom the medicine
674	676		was prescribed is not less than 65 years of age.
675	677		c. An affidavit executed by any adult person having
676		-	knowledge of the fact that the person for whom the medicine
677		-	was prescribed is not less than 65 years of age.
678		-	For the purposes of this subdivision, any person filing
679		-	a false proof of age shall be guilty of a misdemeanor and upon
680		-	conviction thereof shall be punished by a fine of one hundred
681		-	dollars ($100).
682	678		309
683	679		310
684	680		311
685	681		312
686	682		313
687	683		314
688	684		315
689	685		316
690	686		317
691	687		318
692	688		319
693	689		320
694	690		321
695	691		322
696	692		323
697	693		324
698	694		325
699	695		326
700	696		327
701	697		328
702	698		329
703	699		330
704	700		331
705	701		332
706	702		333
707	703		334
708	704		335
709		-	336 HB51 ~~Enrolled~~
	705	+	336 HB51 Engrossed
710	706		Page 13
	707	+	c. An affidavit executed by any adult person having
	708	+	knowledge of the fact that the person for whom the medicine
	709	+	was prescribed is not less than 65 years of age.
	710	+	For the purposes of this subdivision, any person filing
	711	+	a false proof of age shall be guilty of a misdemeanor and upon
	712	+	conviction thereof shall be punished by a fine of one hundred
711	713		dollars ($100).
712	714		(32) There shall be exempted from the tax levied by
713	715		this division the gross receipts of sales of grass sod of all
714	716		kinds and character when in the original state of production
715	717		or condition of preparation for sale, when the sales are made
716	718		by the producer or members of the producer's family or for the
717	719		producer by those employed by the producer to assist in the
718	720		production thereof; provided, that nothing herein shall be
719	721		construed to exempt sales of sod by a person engaged in the
720	722		business of selling plants, seedlings, nursery stock, or
721	723		floral products.
722	724		(33) The gross receipts of sales of the following items
723	725		or materials that are necessary in the farm-to-market
724	726		production of tomatoes when such items or materials are used
725	727		by the producer or members of the producer's family or for the
726	728		producer by those employed by the producer to assist in the
727	729		production thereof: Twine for tying tomatoes, tomato stakes,
728	730		field boxes (wooden boxes used to take tomatoes from the
729	731		fields to shed), and tomato boxes used in shipments to
730	732		customers.
731	733		(34) The gross proceeds from the sale of liquefied
732	734		petroleum gas or natural gas sold to be used for agricultural
733	735		purposes.
734		-	(35) The gross receipts of sales from state nurseries
735		-	of forest tree seedlings.
736		-	(36) The gross receipts of sales of forest tree seed by
737		-	the state.
738		-	(37) The gross receipts of sales of Lespedeza bicolor
739		-	and other species of perennial plant seed and seedlings sold
740	736		337
741	737		338
742	738		339
743	739		340
744	740		341
745	741		342
746	742		343
747	743		344
748	744		345
749	745		346
750	746		347
751	747		348
752	748		349
753	749		350
754	750		351
755	751		352
756	752		353
757	753		354
758	754		355
759	755		356
760	756		357
761	757		358
762	758		359
763	759		360
764	760		361
765	761		362
766	762		363
767		-	364 HB51 ~~Enrolled~~
	763	+	364 HB51 Engrossed
768	764		Page 14
	765	+	purposes.
	766	+	(35) The gross receipts of sales from state nurseries
	767	+	of forest tree seedlings.
	768	+	(36) The gross receipts of sales of forest tree seed by
	769	+	the state.
	770	+	(37) The gross receipts of sales of Lespedeza bicolor
769	771		and other species of perennial plant seed and seedlings sold
770	772		for wildlife and game food production purposes by the state.
771	773		(38) The gross receipts of any aircraft manufactured,
772	774		sold, and delivered in this state if the aircraft are not
773	775		permanently domiciled in Alabama and are removed to another
774	776		state.
775	777		(39) The gross proceeds from the sale or sales of all
776	778		diesel fuel used for off-highway agricultural purposes.
777	779		(40) The gross proceeds from sales of admissions to any
778	780		sporting event that:
779	781		a. Takes place in the State of Alabama on or after
780	782		January 1, 1984, regardless of when such sales occur; and
781	783		b. Is hosted by a not-for-profit corporation organized
782	784		and existing under the laws of the State of Alabama; and
783	785		c. Determines a national championship of a national
784	786		organization, including, but not limited to, the Professional
785	787		Golfers Association of America, the Tournament Players
786	788		Association, the United States Golf Association, the United
787	789		States Tennis Association, and the National Collegiate
788	790		Athletic Association; and
789	791		d. Has not been held in the State of Alabama on more
790	792		than one prior occasion, provided, however, that for such
791	793		purpose the Professional Golfers Association Championship, the
792		-	United States Open Golf Championship, the United States
793		-	Amateur Golf Championship of the United States Golf
794		-	Association, and the United States Open Tennis Championship
795		-	shall each be treated as a separate event.
796		-	(41) The gross receipts from the sale of any aircraft
797		-	and replacement parts, components, systems, supplies, and
798	794		365
799	795		366
800	796		367
801	797		368
802	798		369
803	799		370
804	800		371
805	801		372
806	802		373
807	803		374
808	804		375
809	805		376
810	806		377
811	807		378
812	808		379
813	809		380
814	810		381
815	811		382
816	812		383
817	813		384
818	814		385
819	815		386
820	816		387
821	817		388
822	818		389
823	819		390
824	820		391
825		-	392 HB51 ~~Enrolled~~
	821	+	392 HB51 Engrossed
826	822		Page 15
	823	+	purpose the Professional Golfers Association Championship, the
	824	+	United States Open Golf Championship, the United States
	825	+	Amateur Golf Championship of the United States Golf
	826	+	Association, and the United States Open Tennis Championship
	827	+	shall each be treated as a separate event.
	828	+	(41) The gross receipts from the sale of any aircraft
827	829		and replacement parts, components, systems, supplies, and
828	830		sundries affixed or used on the aircraft and ground support
829	831		equipment and vehicles used by or for the aircraft to or by a
830	832		certificated or licensed air carrier with a hub operation
831	833		within this state, for use in conducting intrastate,
832	834		interstate, or foreign commerce for transporting people or
833	835		property by air. For the purpose of this subdivision, the
834	836		words "hub operation within this state" shall be construed to
835	837		have both of the following criteria:
836	838		a. There originates from the location 15 or more flight
837	839		departures and five or more different first-stop destinations
838	840		five days per week for six or more months during the calendar
839	841		year.
840	842		b. Passengers or property or both are regularly
841	843		exchanged at the location between flights of the same or a
842	844		different certificated or licensed air carrier.
843	845		(42) The gross receipts from the sale of hot or cold
844	846		food and beverage products sold to or by a certificated or
845	847		licensed air carrier with a hub operation within this state,
846	848		for use in conducting intrastate, interstate, or foreign
847	849		commerce for transporting people or property by air. For the
848	850		purpose of this subdivision, the words "hub operation within
849	851		this state" shall be construed to have all of the following
850		-	criteria:
851		-	a. There originates from the location 15 or more flight
852		-	departures and five or more different first-stop destinations
853		-	five days per week for six or more months during the calendar
854		-	year.
855		-	b. Passengers or property or both are regularly
856	852		393
857	853		394
858	854		395
859	855		396
860	856		397
861	857		398
862	858		399
863	859		400
864	860		401
865	861		402
866	862		403
867	863		404
868	864		405
869	865		406
870	866		407
871	867		408
872	868		409
873	869		410
874	870		411
875	871		412
876	872		413
877	873		414
878	874		415
879	875		416
880	876		417
881	877		418
882	878		419
883		-	420 HB51 ~~Enrolled~~
	879	+	420 HB51 Engrossed
884	880		Page 16
	881	+	this state" shall be construed to have all of the following
	882	+	criteria:
	883	+	a. There originates from the location 15 or more flight
	884	+	departures and five or more different first-stop destinations
	885	+	five days per week for six or more months during the calendar
	886	+	year.
885	887		b. Passengers or property or both are regularly
886	888		exchanged at the location between flights of the same or a
887	889		different certificated or licensed air carrier.
888	890		(43) The gross receipts from the sale of any aviation
889	891		jet fuel to a certificated or licensed air carrier purchased
890	892		for use in scheduled all-cargo operations being conducted on
891	893		international flights or in international commerce. For
892	894		purposes of this subdivision, the following words or terms
893	895		shall be defined and interpreted as follows:
894	896		a. Air Carrier. Any person, firm, corporation, or
895	897		entity undertaking by any means, directly or indirectly, to
896	898		provide air transportation.
897	899		b. All-Cargo Operations. Any flight conducted by an air
898	900		carrier for compensation or hire other than a passenger
899	901		carrying flight, except passengers as specified in 14 C.F.R. §
900	902		121.583(a) or 14 C.F.R. § 135.85, as amended.
901	903		c. International Commerce. Any air carrier engaged in
902	904		all-cargo operations transporting goods for compensation or
903	905		hire on international flights.
904	906		d. International Flights. Any air carrier conducting
905	907		scheduled all-cargo operations between any point within the 50
906	908		states of the United States and the District of Columbia and
907	909		any point outside the 50 states of the United States and the
908		-	District of Columbia, including any interim stops within the
909		-	United States so long as the ultimate origin or destination of
910		-	the aircraft is outside the United States and the District of
911		-	Columbia.
912		-	(44) The gross proceeds of the sale or sales of the
913		-	following:
914	910		421
915	911		422
916	912		423
917	913		424
918	914		425
919	915		426
920	916		427
921	917		428
922	918		429
923	919		430
924	920		431
925	921		432
926	922		433
927	923		434
928	924		435
929	925		436
930	926		437
931	927		438
932	928		439
933	929		440
934	930		441
935	931		442
936	932		443
937	933		444
938	934		445
939	935		446
940	936		447
941		-	448 HB51 ~~Enrolled~~
	937	+	448 HB51 Engrossed
942	938		Page 17
	939	+	any point outside the 50 states of the United States and the
	940	+	District of Columbia, including any interim stops within the
	941	+	United States so long as the ultimate origin or destination of
	942	+	the aircraft is outside the United States and the District of
	943	+	Columbia.
	944	+	(44) The gross proceeds of the sale or sales of the
943	945		following:
944	946		a. Drill pipe, casing, tubing, and other pipe used for
945	947		the exploration for or production of oil, gas, sulphur, or
946	948		other minerals in offshore federal waters.
947	949		b. Tangible personal property exclusively used for the
948	950		exploration for or production of oil, gas, sulphur, or other
949	951		minerals in offshore federal waters.
950	952		c. Fuel and supplies for use or consumption aboard
951	953		boats, ships, aircraft, and towing vessels when used
952	954		exclusively in transporting persons or property between a
953	955		point in Alabama and a point or points in offshore federal
954	956		waters for the exploration for or production of oil, gas,
955	957		sulphur, or other minerals in offshore federal waters.
956	958		d. Drilling equipment that is used for the exploration
957	959		for or production of oil, gas, sulphur, or other minerals,
958	960		that is built for exclusive use outside this state and that
959	961		is, on completion, removed forthwith from this state.
960	962		The delivery of items exempted by this subdivision to
961	963		the purchaser or lessee in this state does not disqualify the
962	964		purchaser or lessee from the exemption if the property is
963	965		removed from the state by any means, including by the use of
964	966		the purchaser's or lessee's own facilities.
965	967		The shipment to a place in this state of equipment
966		-	exempted by this subdivision for further assembly or
967		-	fabrication does not disqualify the purchaser or lessee from
968		-	the exemption if on completion of the further assembly or
969		-	fabrication the equipment is removed forthwith from this
970		-	state. This subdivision applies to a sale that may occur when
971		-	the equipment exempted is further assembled or fabricated if
972	968		449
973	969		450
974	970		451
975	971		452
976	972		453
977	973		454
978	974		455
979	975		456
980	976		457
981	977		458
982	978		459
983	979		460
984	980		461
985	981		462
986	982		463
987	983		464
988	984		465
989	985		466
990	986		467
991	987		468
992	988		469
993	989		470
994	990		471
995	991		472
996	992		473
997	993		474
998	994		475
999		-	476 HB51 ~~Enrolled~~
	995	+	476 HB51 Engrossed
1000	996		Page 18
	997	+	The shipment to a place in this state of equipment
	998	+	exempted by this subdivision for further assembly or
	999	+	fabrication does not disqualify the purchaser or lessee from
	1000	+	the exemption if on completion of the further assembly or
	1001	+	fabrication the equipment is removed forthwith from this
	1002	+	state. This subdivision applies to a sale that may occur when
1001	1003		the equipment exempted is further assembled or fabricated if
1002	1004		on completion the equipment is removed forthwith from this
1003	1005		state.
1004	1006		(45) The gross receipts derived from all bingo games
1005	1007		and operations that are conducted in compliance with validly
1006	1008		enacted legislation authorizing the conduct of such games and
1007	1009		operations, and which comply with the distribution
1008	1010		requirements of the applicable local laws; provided that the
1009	1011		exemption from sales taxation granted by this subdivision
1010	1012		shall apply only to gross receipts taxable under subdivision
1011	1013		(2) of Section 40-23-2. It is further provided that this
1012	1014		exemption shall not apply to any gross receipts from the sale
1013	1015		of tangible personal property, such as concessions, novelties,
1014	1016		food, beverages, etc. The exemption provided for in this
1015	1017		section shall be limited to those games and operations by
1016	1018		organizations that have qualified for exemption under the
1017	1019		provisions of 26 U.S.C. § 501 (c) (3), (4), (7), (8), (10), or
1018	1020		(19), or which are defined in 26 U.S.C. § 501(d).
1019	1021		(46) The gross receipts derived from the sale or sales
1020	1022		of fruit or other agricultural products by the person or
1021	1023		company, as defined in Section 40-23-1, that planted or
1022	1024		cultivated and harvested the fruit or agricultural product,
1023	1025		when the land is owned or leased by the seller.
1024		-	(47) The gross receipts derived from the sale or sales
1025		-	of all domestically mined or produced coal, coke, and coke
1026		-	by-products used in cogeneration plants.
1027		-	(48) The gross receipts from the sale or sales of
1028		-	metal, other than gold or silver, when such metal is purchased
1029		-	for the purpose of transferring such metal to an investment
1030	1026		477
1031	1027		478
1032	1028		479
1033	1029		480
1034	1030		481
1035	1031		482
1036	1032		483
1037	1033		484
1038	1034		485
1039	1035		486
1040	1036		487
1041	1037		488
1042	1038		489
1043	1039		490
1044	1040		491
1045	1041		492
1046	1042		493
1047	1043		494
1048	1044		495
1049	1045		496
1050	1046		497
1051	1047		498
1052	1048		499
1053	1049		500
1054	1050		501
1055	1051		502
1056	1052		503
1057		-	504 HB51 ~~Enrolled~~
	1053	+	504 HB51 Engrossed
1058	1054		Page 19
	1055	+	when the land is owned or leased by the seller.
	1056	+	(47) The gross receipts derived from the sale or sales
	1057	+	of all domestically mined or produced coal, coke, and coke
	1058	+	by-products used in cogeneration plants.
	1059	+	(48) The gross receipts from the sale or sales of
	1060	+	metal, other than gold or silver, when such metal is purchased
1059	1061		for the purpose of transferring such metal to an investment
1060	1062		trust in exchange for shares or other units, each of which are
1061	1063		both publicly traded and represent fractional undivided
1062	1064		beneficial interests in the trust's net assets, including
1063	1065		metal stored in warehouses located in this state, as well as
1064	1066		the gross proceeds from the sale or other transfer of such
1065	1067		metal to or from the investment trust in exchange for shares
1066	1068		or other units that are publicly traded and represent
1067	1069		fractional undivided beneficial interests in the trust's net
1068	1070		assets but not to the extent that metal is transferred to or
1069	1071		from the investment trust in exchange for consideration other
1070	1072		than such publicly traded shares or other units. For purposes
1071	1073		of this subdivision, the term "metals" includes, but is not
1072	1074		limited to, copper, aluminum, nickel, zinc, tin, lead, and
1073	1075		other similar metals typically used in commercial and
1074	1076		industrial applications.
1075	1077		(49)a. For the period commencing on October 1, 2012,
1076	1078		and ending May 30, 2027, the gross receipts from the sale of
1077	1079		parts, components, and systems that become a part of a fixed
1078	1080		or rotary wing military aircraft or certified transport
1079	1081		category aircraft that undergoes conversion, reconfiguration,
1080	1082		or general maintenance so long as the address of the aircraft
1081	1083		for FAA registration is not in the state; provided, however,
1082		-	that this exemption shall not apply to a local sales tax
1083		-	unless previously exempted by local law or approved by
1084		-	resolution of the local governing body.
1085		-	b. The exemption authorized by this subdivision shall
1086		-	not be available for sales of parts, components, or systems
1087		-	for new contracts or projects entered into after May 30, 2027,
1088	1084		505
1089	1085		506
1090	1086		507
1091	1087		508
1092	1088		509
1093	1089		510
1094	1090		511
1095	1091		512
1096	1092		513
1097	1093		514
1098	1094		515
1099	1095		516
1100	1096		517
1101	1097		518
1102	1098		519
1103	1099		520
1104	1100		521
1105	1101		522
1106	1102		523
1107	1103		524
1108	1104		525
1109	1105		526
1110	1106		527
1111	1107		528
1112	1108		529
1113	1109		530
1114	1110		531
1115		-	532 HB51 ~~Enrolled~~
	1111	+	532 HB51 Engrossed
1116	1112		Page 20
	1113	+	for FAA registration is not in the state; provided, however,
	1114	+	that this exemption shall not apply to a local sales tax
	1115	+	unless previously exempted by local law or approved by
	1116	+	resolution of the local governing body.
	1117	+	b. The exemption authorized by this subdivision shall
	1118	+	not be available for sales of parts, components, or systems
1117	1119		for new contracts or projects entered into after May 30, 2027,
1118	1120		unless the Legislature enacts legislation to continue or
1119	1121		reinstate the exemption for new contracts or projects after
1120	1122		that date. No action or inaction on the part of the
1121	1123		Legislature shall reduce, suspend, or disqualify sales of
1122	1124		parts, components, or systems from the exemption in any past
1123	1125		year or future years until May 30, 2030, with respect to
1124	1126		contracts or projects entered into on or before May 30, 2027;
1125	1127		it being the sole intent that failure of the Legislature to
1126	1128		enact legislation to reinstate the exemption for new contracts
1127	1129		or projects after May 30, 2027, shall affect only the
1128	1130		availability of the exemption to new contracts and projects
1129	1131		after that date and shall not affect availability of the
1130	1132		exemption for contracts or projects entered into on or before
1131	1133		May 30, 2027, for which the exemption shall be available until
1132	1134		May 30, 2030.
1133	1135		(50) The gross proceeds from the sale or sales within
1134	1136		school buildings of lunches to pupils of kindergarten,
1135	1137		grammar, and high schools, either public or private, that are
1136	1138		not sold for profit.
1137	1139		(51) The gross proceeds of services provided by
1138	1140		photographers, including, but not limited to, sitting fees and
1139	1141		consultation fees, even when provided as part of a transaction
1140		-	ultimately involving the sale of one or more photographs, so
1141		-	long as the exempt services are separately stated to the
1142		-	customer on a bill of sale, invoice, or like memorialization
1143		-	of the transaction. For transactions occurring before October
1144		-	1, 2017, neither the Department of Revenue nor local tax
1145		-	officials may seek payment for sales tax not collected. With
1146	1142		533
1147	1143		534
1148	1144		535
1149	1145		536
1150	1146		537
1151	1147		538
1152	1148		539
1153	1149		540
1154	1150		541
1155	1151		542
1156	1152		543
1157	1153		544
1158	1154		545
1159	1155		546
1160	1156		547
1161	1157		548
1162	1158		549
1163	1159		550
1164	1160		551
1165	1161		552
1166	1162		553
1167	1163		554
1168	1164		555
1169	1165		556
1170	1166		557
1171	1167		558
1172	1168		559
1173		-	560 HB51 ~~Enrolled~~
	1169	+	560 HB51 Engrossed
1174	1170		Page 21
	1171	+	consultation fees, even when provided as part of a transaction
	1172	+	ultimately involving the sale of one or more photographs, so
	1173	+	long as the exempt services are separately stated to the
	1174	+	customer on a bill of sale, invoice, or like memorialization
	1175	+	of the transaction. For transactions occurring before October
	1176	+	1, 2017, neither the Department of Revenue nor local tax
1175	1177		officials may seek payment for sales tax not collected. With
1176	1178		regard to such transactions in which sales tax was collected
1177	1179		and remitted on services provided by photographers, neither
1178	1180		the taxpayer nor the entity remitting sales tax shall have the
1179	1181		right to seek refund of such tax.
1180	1182		(52) a. For the period commencing on June 1, 2018, and
1181	1183		ending 10 years thereafter, unless extended by an act of the
1182	1184		Legislature, the gross proceeds of sales of bullion or money,
1183	1185		as defined in Section 40-1-1(7).
1184	1186		b. For purposes of this subdivision, the following
1185	1187		words or terms shall be defined and interpreted as follows:
1186	1188		1. Bullion. Gold, silver, platinum, palladium, or a
1187	1189		combination of each precious metal, that has gone through a
1188	1190		refining process and for which the item's value depends on its
1189	1191		mass and purity, and not on its form, numismatic value, or
1190	1192		other value. The term includes bullion in the form of bars,
1191	1193		ingots, rounds, or coins that meet the requirements set forth
1192	1194		above. Qualifying bullion may contain other metals or
1193	1195		substances, provided that the other substances are minimal in
1194	1196		value compared with the value of the gold, silver, platinum,
1195	1197		or palladium and the other substances do not add value to the
1196	1198		item. For purposes of this subparagraph, "gold, silver,
1197	1199		platinum, or palladium" does not include jewelry or works of
1198		-	art.
1199		-	2. Mass. An item's mass is its weight in precious
1200		-	metal.
1201		-	3. Numismatic Value. An external value above and beyond
1202		-	the base value of the underlying precious metal, due to the
1203		-	item's rarity, condition, age, or other external factor.
1204	1200		561
1205	1201		562
1206	1202		563
1207	1203		564
1208	1204		565
1209	1205		566
1210	1206		567
1211	1207		568
1212	1208		569
1213	1209		570
1214	1210		571
1215	1211		572
1216	1212		573
1217	1213		574
1218	1214		575
1219	1215		576
1220	1216		577
1221	1217		578
1222	1218		579
1223	1219		580
1224	1220		581
1225	1221		582
1226	1222		583
1227	1223		584
1228	1224		585
1229	1225		586
1230	1226		587
1231		-	588 HB51 ~~Enrolled~~
	1227	+	588 HB51 Engrossed
1232	1228		Page 22
	1229	+	platinum, or palladium" does not include jewelry or works of
	1230	+	art.
	1231	+	2. Mass. An item's mass is its weight in precious
	1232	+	metal.
	1233	+	3. Numismatic Value. An external value above and beyond
	1234	+	the base value of the underlying precious metal, due to the
1233	1235		item's rarity, condition, age, or other external factor.
1234	1236		4. Purity. An item's purity is the proportion of
1235	1237		precious metal contained within.
1236	1238		c. In order for bullion to qualify for the sales tax
1237	1239		exemption, gold, silver, platinum, and palladium items must
1238	1240		meet all of the following requirements:
1239	1241		1. Must be refined.
1240	1242		2. Must contain at least 80 percent gold, silver,
1241	1243		platinum, or palladium or some combination of these metals.
1242	1244		3. The sales price of the item must fluctuate with and
1243	1245		depend on the market price of the underlying precious metal,
1244	1246		and not on the item's rarity, condition, age, or other
1245	1247		external factor.
1246	1248		(53) a. The gross proceeds of the initial retail sales
1247	1249		of adaptive equipment that is permanently affixed to a motor
1248	1250		vehicle.
1249	1251		b. For the purposes of this subdivision, the following
1250	1252		words or terms shall be defined and interpreted as follows:
1251	1253		1. Adaptive Equipment. Equipment not generally used by
1252	1254		persons with normal mobility that is appropriate for use in a
1253	1255		motor vehicle and that is not normally provided by a motor
1254	1256		vehicle manufacturer.
1255	1257		2. Motor Vehicle. A vehicle as defined in Section
1256		-	40-12-240.
1257		-	3. Motor Vehicle Manufacturer. Every person engaged in
1258		-	the business of constructing or assembling vehicles or
1259		-	manufactured homes.
1260		-	c. In order to qualify for the exemption provided for
1261		-	herein, the adaptive equipment must be separately stated to
1262	1258		589
1263	1259		590
1264	1260		591
1265	1261		592
1266	1262		593
1267	1263		594
1268	1264		595
1269	1265		596
1270	1266		597
1271	1267		598
1272	1268		599
1273	1269		600
1274	1270		601
1275	1271		602
1276	1272		603
1277	1273		604
1278	1274		605
1279	1275		606
1280	1276		607
1281	1277		608
1282	1278		609
1283	1279		610
1284	1280		611
1285	1281		612
1286	1282		613
1287	1283		614
1288	1284		615
1289		-	616 HB51 ~~Enrolled~~
	1285	+	616 HB51 Engrossed
1290	1286		Page 23
	1287	+	2. Motor Vehicle. A vehicle as defined in Section
	1288	+	40-12-240.
	1289	+	3. Motor Vehicle Manufacturer. Every person engaged in
	1290	+	the business of constructing or assembling vehicles or
	1291	+	manufactured homes.
	1292	+	c. In order to qualify for the exemption provided for
1291	1293		herein, the adaptive equipment must be separately stated to
1292	1294		the customer on a bill of sale, invoice, or like
1293	1295		memorialization of the transaction.
1294	1296		(54) For the period commencing on October 1, 2022, and
1295	1297		ending September 30, 2027, unless extended by an act of the
1296	1298		Legislature, the gross receipts derived from the sale of
1297	1299		producer value added agricultural products when the sale is
1298	1300		made by the producer or by the producer's immediate family, or
1299	1301		for the producer by the producer's employees.
1300		-	(55) For the period commencing on October 1, 2024, and
1301		-	ending September 30, 2029, unless extended by an act of the
1302		-	Legislature, the gross proceeds of the sale or sales of
1303		-	hearing instruments as defined in Section 34-14-1, including
1304		-	hearing aids. The exemption provided in this subdivision shall
1305		-	not apply to county or municipal sales taxes unless approved
1306		-	by resolution or ordinance adopted by the local governing
1307		-	body.
	1302	+	(55) The gross proceeds of the sale or sales of hearing
	1303	+	instruments as defined in Section 34-14-1, including hearing
	1304	+	aids. The exemption provided in this subdivision shall not
	1305	+	apply to county or municipal sales taxes unless approved by
	1306	+	resolution or ordinance adopted by the local governing body.
1308	1307		(b) Any violation of any provision of this section
1309	1308		shall be punishable in a court of competent jurisdiction by a
1310	1309		fine of not less than five hundred dollars ($500) and no more
1311	1310		than two thousand dollars ($2,000) and imprisonment of not
1312	1311		less than six months nor more than one year in the county
1313	1312		jail."
1314	1313		Section 2. This act shall become effective on September
1315	1314		1, 2024.
1316	1315		617
1317	1316		618
1318	1317		619
1319	1318		620
1320	1319		621
1321	1320		622
1322	1321		623
1323	1322		624
1324	1323		625
1325	1324		626
1326	1325		627
1327	1326		628
1328	1327		629
1329	1328		630
1330	1329		631
1331	1330		632
1332	1331		633
1333	1332		634
1334	1333		635
1335	1334		636
1336	1335		637
1337	1336		638
1338	1337		639
1339		-	640 HB51 Enrolled
	1338	+	640
	1339	+	641
	1340	+	642
	1341	+	643 HB51 Engrossed
1340	1342		Page 24
1341	1343		1, 2024.
1342		-	________________________________________________
1343		-	Speaker of the House of Representatives
1344		-	________________________________________________
1345		-	President and Presiding Officer of the Senate
1346	1344		House of Representatives
1347		-	I hereby certify that the within Act originated in and
1348		-	was passed by the House 29-Feb-24, as amended.
	1345	+	Read for the first time and referred
	1346	+	to the House of Representatives
	1347	+	committee on Ways and Means
	1348	+	Education
	1349	+	................06-Feb-24
	1350	+	Read for the second time and placed
	1351	+	on the calendar:
	1352	+	1 amendment
	1353	+	................28-Feb-24
	1354	+	Read for the third time and passed
	1355	+	as amended
	1356	+	Yeas 102
	1357	+	Nays 0
	1358	+	Abstains 1
	1359	+	................29-Feb-24
1349	1360		John Treadwell
1350	1361		Clerk
1351		-	Senate 08-May-24 Amended and Passed
1352		-	House 09-May-24 Concurred in Senate
1353		-	Amendment
1354		-	641
1355		-	642
1356		-	643
1357	1362		644
1358	1363		645
1359	1364		646
1360	1365		647
1361	1366		648
1362	1367		649
1363	1368		650
1364	1369		651
1365	1370		652
1366	1371		653
1367	1372		654
1368	1373		655
1369	1374		656
1370	1375		657
1371	1376		658
1372	1377		659
1373	1378		660
1374	1379		661
1375	1380		662
1376	1381		663
1377	1382		664
1378	1383		665
1379		-	666
1380		-	667
1381		-	668
1382		-	669
1383		-	670
1384		-	671
1385		-	672
1386		-	673