Alabama SB123 exempts retail sales of fish or other seafood from state sales and use taxes.

Alabama SB123 exempts the gross proceeds from the retail sale of fish or other seafood in its original or unmanufactured state by a producer from the state sales and use tax. The term "producer" includes an angler or a fisherman. The exemption does not apply to county or municipal sales and use taxes unless approved by resolution or ordinance adopted by the local governing body. The act will become effective on September 1, 2026.

Alabama SB123 exempts retail sales of fish or other seafood from state sales and use taxes.

Alabama SB123 exempts the gross proceeds from the retail sale of fish or other seafood in its original or unmanufactured state by a producer from the state sales and use tax. The term "producer" includes an angler or a fisherman. The exemption does not apply to county or municipal sales and use taxes unless approved by resolution or ordinance adopted by the local governing body. The act will become effective on September 1, 2026.