SB94ENGROSSED
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SB94
X4QGE7Z-2
By Senator Carnley
RFD: Finance and Taxation Education
First Read: 13-Feb-24
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First Read: 13-Feb-24
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) For the period commencing October 1,
2024, and ending September 30, 2029, unless extended by an act
of the Legislature, 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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1, 2024.
Senate
Read for the first time and referred
to the Senate committee on Finance
and Taxation Education
................13-Feb-24
Read for the second time and placed
on the calendar:
1 amendment
................11-Apr-24
Read for the third time and passed
as amended
Yeas 29
Nays 0
Abstains 0
................18-Apr-24
Patrick Harris,
Secretary.
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