HB3

Taxation; to exempt certain retail sales of fish or other seafood from sales and use taxes

Chamber Passed·1/22/26

Alabama HB3 exempts retail sales of fish or other seafood from state and local sales and use taxes.

Alabama HB3 provides an exemption from state sales and use taxes for retail sales of fish or other seafood in their original or unmanufactured state. This exemption applies to sales made by producers, defined as anglers or fishermen. The bill also allows municipalities and counties to exempt these sales from local sales and use taxes if they approve it by resolution. The act is set to become effective on September 1, 2026.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed the House · 103–0 · Jan 22
Current
The Senate
Next
Senate floor vote

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

103 Yea

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0 Nay

1 Not Voting

R

Calendar

Apr 7

12:45 PM

Senate Finance and Taxation Education Hearing

Jan 21

9:30 AM

House Ways and Means Education Hearing

History

Apr 7

Senate

Finance and Taxation Education 1st Amendment JPM2PFY-1

Apr 7

Senate

Reported Out of Committee Second House

Apr 7

Senate

Read for the Second Time and placed on the Calendar