SB94INTRODUCED
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SB94
X4QGE7Z-1
By Senator Carnley
RFD: Finance and Taxation Education
First Read: 13-Feb-24
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5 X4QGE7Z-1 02/08/2024 RA (F)RA 2024-601
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First Read: 13-Feb-24
SYNOPSIS:
This bill would exempt the gross proceeds from
the sale of honeybees and their byproducts from state
sales and use tax.
A BILL
TO BE ENTITLED
AN ACT
Relating to taxation; to provide an exemption from the
state sales and use tax for honeybees and their byproducts.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1.(a) The gross proceeds from the sale of honey
bees, including their inputs and byproducts, are exempt from
the state sales and use tax as provided for in Section
40-23-2, Code of Alabama 1975.
(b) For purposes of this section, the term "honeybee
byproducts" means the various substances and materials
produced by honeybees during their life cycle and hive
activities, including, but not limited to, honey, propolis,
royal jelly, beeswax, honeycombs, bee venom, and honeybee
pollen.
Section 2. This act shall become effective on October
1, 2024.
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