Supplement: AL SB274 | 2022 | Regular Session | SB274 for Agriculture, Conservation and Forestry
For additional supplements on Alabama SB274 please see the Bill Drafting List
Bill Title: Sales and use tax, agricultural products, producer value added agricultural products exempt from sales tax, Sec. 40-23-1, 40-23-4 am'd.
Status: 2022-04-06 - Assigned Act No. 2022-291. [SB274 Detail]
Download: Alabama-2022-SB274-SB274_for_Agriculture_Conservation_and_Forestry.html
Bill Title: Sales and use tax, agricultural products, producer value added agricultural products exempt from sales tax, Sec. 40-23-1, 40-23-4 am'd.
Status: 2022-04-06 - Assigned Act No. 2022-291. [SB274 Detail]
Download: Alabama-2022-SB274-SB274_for_Agriculture_Conservation_and_Forestry.html
| Committee: Agriculture, Conservation and Forestry | Sponsor: Livingston |
| Analyst: John Friedenreich | Date: 03/02/2022 |
FISCAL NOTE
Senate Bill 274 as introduced will decrease sales tax receipts to the Education Trust Fund, and county and municipal funds annually by an undetermined amount dependent upon the amount of the gross receipts derived from the sale of producer value-added agricultural products. This exemption would only apply to value-added products when the sales are made by the producer or members of the producer's immediate family, or those individuals employed by the producer of these products.
| Larry Stutts, Chairperson Agriculture, Conservation and Forestry |
