HB87 • 2026

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

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 text does not specify if other types of feed besides shelled corn are covered, limiting the scope strictly to the defined term.

Exempting Deer Feed from Sales Tax

This law removes state sales tax on dried corn sold as deer feed and allows local governments to choose whether to remove their own taxes on it.

What This Bill Does

Defines 'deer corn' as shelled corn sold for wild deer consumption.
Removes the requirement for sellers to collect state sales or use tax on deer corn.
Allows counties and cities to decide if they will also remove their local taxes on deer corn.

Who It Names or Affects

Sellers who sell dried corn labeled as food for wild deer
People or groups that buy this specific type of feed
State tax agencies in Alabama
Local county and city governments

Terms To Know

Deer corn: Shelled corn sold specifically for wild deer to eat.
Sales tax exemption: A rule that says a buyer does not have to pay extra money in taxes when buying an item.

Limits and Unknowns

The law only applies to shelled corn, not other types of deer feed.
Local governments are allowed but not required to remove their own taxes on this product.
The tax changes start on September 1, 2026.

Amendments

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

TBXCP15-1

R 42

Adopted

Plain English: This amendment creates a new tax rule that removes state sales and use taxes from the sale of dried corn specifically sold as food for wild deer.

Defines 'deer corn' as any shelled corn that is sold or advertised to be eaten by wild deer.
Removes state sales and use taxes on money earned from selling this specific type of deer feed.
Gives local counties and cities the option to also remove their own sales and use taxes on these items.

The text does not explain how sellers will prove that corn is intended for wild deer versus other uses.
It is unclear if this exemption applies only in Alabama or affects interstate shipments of the feed.

Bill History

2026-01-20 House
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 43 (Yeas 79, Nays 1)
2026-01-20 House
Motion to Adopt - Adopted Roll Call 42 (Yeas 79, Nays 0)
2026-01-20 House
Third Reading in House of Origin (Yeas 82, Nays 0)
2026-01-20 Senate
Pending Committee Action in Second House
2026-01-20 Senate
Read for the first time and referred to the Senate Committee on Finance and Taxation Education
2026-01-20 House
Engrossed
2026-01-20 House
Ways and Means Education 1st Substitute Offered
2026-01-14 House
Read for the Second Time and placed on the Calendar
2026-01-14 House
Reported Out of Committee House of Origin
2026-01-14 House
Ways and Means Education 1st Substitute
2026-01-13 House
Pending Committee Action in House of Origin
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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