Taxation; to exempt certain retail sales of fish or other seafood 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: Sessions
Last action: 2026-04-07
Official status: Indefinitely Postponed in House of Origin
Effective date: Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Exempting Sales Tax for Fish Sold by Anglers and Fishermen

This bill removes state sales tax on fish or seafood sold in its natural form by anglers or fishermen, while allowing local governments to choose whether to remove their own taxes.

What This Bill Does

Exempts the sale of fish or other seafood from state sales and use taxes if it is in an unmanufactured state and sold by a producer.
Defines a producer as either an angler or a fisherman for this tax exemption.
Allows local counties or municipalities to remove their own sales taxes on these items only if they pass a resolution or ordinance.
Sets the effective date of this law to September 1, 2026.

Who It Names or Affects

Anglers and fishermen who sell fish or seafood in its original state
Customers buying unmanufactured fish from producers
County and municipal governments that set local sales tax rules

Terms To Know

Unmanufactured state: Fish or seafood in its original form.
Producer: An angler or a fisherman.

Limits and Unknowns

The bill does not automatically remove local sales taxes unless a county or city passes its own rule.
The text uses the general term 'other seafood' without listing specific types included.

Amendments

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

EJLZS99-1

Agriculture, Conservation, and Forestry

Agriculture, Conservation, and Forestry 1st Amendment

Plain English: This amendment clarifies who counts as a seafood producer and allows local governments to choose whether to remove sales tax on unprocessed fish sold directly by those producers.

It defines the term 'producer' specifically as a licensed commercial fisherman or an owner of a commercially licensed vessel that is also authorized under state law to sell seafood to the public.
It gives counties and cities the option to exempt sales tax on retail purchases of fish or seafood if it has not been processed or manufactured.

The amendment text does not explain what happens in areas that choose not to offer this local exemption.
Specific details about how a producer proves they meet the licensing requirements are not included in this short excerpt.

Bill History

2026-04-07 Senate
Currently Indefinitely Postponed
2026-01-29 Senate
Read for the Second Time and placed on the Calendar
2026-01-28 Senate
Reported Out of Committee House of Origin
2026-01-28 Senate
Agriculture, Conservation, and Forestry 1st Amendment
2026-01-13 Senate
Pending Committee Action in House of Origin
2026-01-13 Senate
Read for the first time and referred to the Senate Committee on Agriculture, Conservation, and Forestry

Official Summary Text

Taxation; to exempt certain retail sales of fish or other seafood from sales and use taxes

Current Bill Text

Read the full stored bill text

SB123 INTRODUCED
Page 0
SB123
W1BQX9E-1
By Senator Sessions
RFD: Agriculture, Conservation, and Forestry
First Read: 13-Jan-26
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W1BQX9E-1 01/13/2026 RA (F)RA 2026-211
Page 1
First Read: 13-Jan-26
SYNOPSIS:
This bill would exempt certain retail sales of
fish or other seafood from state sales and use taxes
and would provide for municipalities and counties to
exempt these sales from local sales and use taxes.
A BILL
TO BE ENTITLED
AN ACT
Relating to taxation; to provide an exemption from the
state sales and use tax for certain retail sales of fish or
other seafood; and to provide for counties and municipalities
to exempt these sales from local sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) (1) The gross proceeds from the retail
sale of fish or other seafood which is in its original or
unmanufactured state by a producer are exempt from the state
sales and use tax as provided for in Section 40-23-2, Code of
Alabama 1975.
(2) For the purposes of this section, "producer" shall
mean an angler or a fisherman.
(b) The exemption provided in this section shall not
apply to county or municipal sales and use taxes unless
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SB123 INTRODUCED
Page 2
apply to county or municipal sales and use taxes unless
approved by resolution or ordinance adopted by the local
governing body.
Section 2. This act shall become effective on September
1, 2026.
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