KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

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HB87 • 2026

Taxation; to exempt sales of deer feed from sales and use taxes

Taxation; to exempt sales of deer feed from sales and use taxes

Education Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Sells
Last action
2026-01-20
Official status
Pending Committee Action in Second House
Effective date
Not listed

Plain English Breakdown

The official source material does not provide details on the financial impact or specify any other types of animal feed that might be affected by similar tax exemptions.

Tax Exemption for Deer Feed

This law removes sales and use taxes on dried corn sold as deer feed in Alabama.

What This Bill Does

  • Defines 'deer corn' as shelled corn meant for wild deer consumption.
  • Exempts the gross proceeds from selling deer corn from state sales and use taxes.
  • Allows counties and municipalities to exempt deer corn from local sales and use taxes.

Who It Names or Affects

  • People who sell dried corn that is used as deer feed
  • Wildlife enthusiasts who buy deer feed

Terms To Know

sales tax
A tax added to the price of goods and services when they are sold.
use tax
A tax that must be paid by people who buy items without paying sales tax but use them in a state where sales tax applies.

Limits and Unknowns

  • The law only affects dried corn sold as deer feed, not other types of animal food.
  • It does not specify the financial impact on government revenue from this change.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

TBXCP15-1

R 42

Adopted

Plain English: TBXCP15-1 01/13/2026 MRF (F)MRF 2025-3291 SUB HB87 WAYS AND MEANS EDUCATION SUBSTITUTE TO HB87 OFFERED BY REPRESENTATIVE STUBBS Page 1 SYNOPSIS: Under existing law, the gross proceeds from the sale of certain items are exempt from sales and use tax.

  • TBXCP15-1 01/13/2026 MRF (F)MRF 2025-3291 SUB HB87 WAYS AND MEANS EDUCATION SUBSTITUTE TO HB87 OFFERED BY REPRESENTATIVE STUBBS Page 1 SYNOPSIS: Under existing law, the gross proceeds from the sale of certain items are exempt from sales and use tax.
  • This bill would exempt the gross proceeds from the sale of deer corn from state sales and use taxes.
  • This bill would also allow municipalities and counties to exempt deer corn from local sales and use taxes.
  • A BILL TO BE ENTITLED AN ACT Relating to sales and use tax; to exempt the gross proceeds from the sale of dried corn sold as deer feed from state sales and use taxes; and to allow municipalities and counties to exempt deer corn from local sales and use taxes.
  • This amendment summary is using official source text because generated interpretation was skipped for this run.

Bill History

  1. 2026-01-20 House

    Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 43 (Yeas 79, Nays 1)

  2. 2026-01-20 House

    Motion to Adopt - Adopted Roll Call 42 (Yeas 79, Nays 0)

  3. 2026-01-20 House

    Third Reading in House of Origin (Yeas 82, Nays 0)

  4. 2026-01-20 Senate

    Pending Committee Action in Second House

  5. 2026-01-20 Senate

    Read for the first time and referred to the Senate Committee on Finance and Taxation Education

  6. 2026-01-20 House

    Engrossed

  7. 2026-01-20 House

    Ways and Means Education 1st Substitute Offered

  8. 2026-01-14 House

    Read for the Second Time and placed on the Calendar

  9. 2026-01-14 House

    Reported Out of Committee House of Origin

  10. 2026-01-14 House

    Ways and Means Education 1st Substitute

  11. 2026-01-13 House

    Pending Committee Action in House of Origin

  12. 2026-01-13 House

    Read for the first time and referred to the House Committee on Ways and Means Education

Official Summary Text

Taxation; to exempt sales of deer feed from sales and use taxes

Current Bill Text

Read the full stored bill text 
HB87 ENGROSSED
Page 0
HB87
TBXCP15-2
By Representative Sells
RFD: Ways and Means Education
First Read: 13-Jan-26
PFD: 17-Dec-25
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HB87 Engrossed
Page 1
PFD: 17-Dec-25
A BILL
TO BE ENTITLED
AN ACT
Relating to sales and use tax; to exempt the gross
proceeds from the sale of dried corn sold as deer feed from
state sales and use taxes; and to allow municipalities and
counties to exempt deer corn from local sales and use
taxes.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) For the purposes of this section, the
term "deer corn" shall mean any shelled corn sold, or
otherwise held out, for wild deer consumption.
(b) The gross proceeds from the sale of deer corn are
exempt from state sales and use taxes.
(c) Any county or municipality may exempt the gross
proceeds from the sale of deer corn from county or municipal
sales and use taxes in accordance with Section 40-23-4.01,
Code of Alabama 1975.
Section 2. This act shall become effective on September
1, 2026.
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HB87 Engrossed
Page 2
1, 2026.
House of Representatives
Read for the first time and referred
to the House of Representatives
committee on Ways and Means
Education
................13-Jan-26
Read for the second time and placed
on the calendar:
0 amendments
................14-Jan-26
Read for the third time and passed
as amended
Yeas 79
Nays 1
Abstains 22
................20-Jan-26
John Treadwell
Clerk
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