Bill > SB213

This bill amends sections of Alabama's tax code to specifically exempt energy used in poultry houses from utility gross receipts and utility service use taxes. Currently, the law has provisions that exclude certain utility service revenues from taxation, and this bill adds a clear, explicit exemption for natural gas and electricity used as fuel or energy in poultry houses. The changes are made to both Section 40-21-83, which deals with gross receipts or gross sales of utilities, and Section 40-21-103, which addresses the storage, use, or consumption of utility services. By adding this exemption, the bill aims to reduce the tax burden on poultry farmers by ensuring they do not have to pay additional taxes on the energy used to operate their poultry houses. The bill is set to become effective on September 1, 2025, giving businesses and tax authorities time to prepare for the new tax treatment.

Budget and Finance

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