SB94ENROLLED
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SB94
SX4I575-2
By Senator Carnley
RFD: Finance and Taxation Education
First Read: 13-Feb-24
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5 SB94 Enrolled
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First Read: 13-Feb-24
Enrolled, 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, propolis, royal
jelly, beeswax, honeycombs, bee venom, and honeybee pollen.
For the purposes of this section, the term "honeybee
byproducts" does not include honey.
(c) The exemption provided in this section shall not
apply to county or municipal sales or use taxes unless
approved by resolution or ordinance adopted by the local
governing body.
Section 2. This act shall become effective on October
1, 2024.
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1, 2024.
________________________________________________
President and Presiding Officer of the Senate
________________________________________________
Speaker of the House of Representatives
SB94
Senate 18-Apr-24
I hereby certify that the within Act originated in and passed
the Senate, as amended.
Patrick Harris,
Secretary.
House of Representatives
Amended and passed: 07-May-24
Senate concurred in House amendment 07-May-24
By: Senator Carnley
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