Alabama 2024 Regular Session

Alabama Senate Bill SB94 Compare Versions

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33 SB94
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55 By Senator Carnley
66 RFD: Finance and Taxation Education
77 First Read: 13-Feb-24
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12+5 SB94 Engrossed
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1414 First Read: 13-Feb-24
15-Enrolled, An Act,
15+A BILL
16+TO BE ENTITLED
17+AN ACT
1618 Relating to taxation; to provide an exemption from the
1719 state sales and use tax for honeybees and their byproducts.
1820 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
1921 Section 1. (a) For the period commencing October 1,
2022 2024, and ending September 30, 2029, unless extended by an act
2123 of the Legislature, the gross proceeds from the sale of honey
2224 bees, including their inputs and byproducts, are exempt from
2325 the state sales and use tax as provided for in Section
2426 40-23-2, Code of Alabama 1975.
2527 (b) For purposes of this section, the term "honeybee
2628 byproducts" means the various substances and materials
2729 produced by honeybees during their life cycle and hive
28-activities, including, but not limited to, propolis, royal
29-jelly, beeswax, honeycombs, bee venom, and honeybee pollen.
30-For the purposes of this section, the term "honeybee
31-byproducts" does not include honey.
32-(c) The exemption provided in this section shall not
33-apply to county or municipal sales or use taxes unless
34-approved by resolution or ordinance adopted by the local
35-governing body.
30+activities, including, but not limited to, honey, propolis,
31+royal jelly, beeswax, honeycombs, bee venom, and honeybee
32+pollen.
3633 Section 2. This act shall become effective on October
3734 1, 2024.
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65-________________________________________________
66-President and Presiding Officer of the Senate
67-________________________________________________
68-Speaker of the House of Representatives
69-SB94
70-Senate 18-Apr-24
71-I hereby certify that the within Act originated in and passed
72-the Senate, as amended.
62+Senate
63+Read for the first time and referred
64+to the Senate committee on Finance
65+and Taxation Education
66+................13-Feb-24
67+Read for the second time and placed
68+on the calendar:
69+ 1 amendment
70+................11-Apr-24
71+Read for the third time and passed
72+as amended
73+Yeas 29
74+Nays 0
75+Abstains 0
76+................18-Apr-24
7377 Patrick Harris,
7478 Secretary.
75-House of Representatives
76-Amended and passed: 07-May-24
77-Senate concurred in House amendment 07-May-24
78-By: Senator Carnley
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