Bill > HB244

This bill amends existing Alabama law to exempt energy used in commercial greenhouses, pivot irrigation systems, and poultry houses from utility gross receipts and utility service use taxes. Specifically, it adds these uses to the list of excluded revenues for utility gross receipts tax and excluded storage, use, or consumption for utility service use tax. The utility gross receipts tax is a tax levied on the total revenue a utility company receives from providing services, while the utility service use tax is a tax on the storage, use, or consumption of utility services. This exemption aims to reduce costs for these agricultural and related operations, with an effective date of September 1, 2026, and explicitly excludes energy used in the production of industrial hemp or cannabis from this exemption.

Budget and Finance

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