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AL HB3
AL HB3Taxation; to exempt certain retail sales of fish or other seafood from sales and use taxes
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/27/2026
01/27/2026
Crossed Over
01/22/2026
01/22/2026
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
Taxation; to exempt certain retail sales of fish or other seafood from sales and use taxes
AI Summary
This bill exempts the sale of fish or other seafood, when sold in its original, unmanufactured state by a producer, from state sales and use taxes, which are taxes levied on the purchase of goods and services. A "producer" is defined as a commercial fisherman or the owner of a commercially licensed boat who is also licensed to sell seafood directly to the public. Additionally, counties and municipalities in Alabama are given the option to provide the same exemption from their local sales and use taxes. This legislation is set to take effect on September 1, 2026.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Pending Senate Finance and Taxation Education (on 01/27/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://alison.legislature.state.al.us/bill-search |
| BillText | https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB3-eng.pdf |
| Fiscal Note - Reported by First Chamber Committee | https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/FiscalNotes/FN-EJLW799-2.pdf |
| House Ways and Means Education Reported Out of Committee House of Origin RBQ71YY-1 | https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/RBQ71YY-1.pdf |
| Fiscal Note - Introduced | https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/FiscalNotes/FN-EJLW799-1.pdf |
| BillText | https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB3-int.pdf |
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