SB123 • 2026

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

Agriculture 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

The official source material does not provide specific details about the effective date of the bill. The candidate explanation's claim regarding the effective date was removed as it is not supported by the provided official summary.

Tax Break for Fish and Seafood Sales

This bill removes state sales and use taxes on certain fish and seafood sold by producers in their original or unmanufactured form, with local governments able to opt-in to similar exemptions.

What This Bill Does

Exempts retail sales of fish and other seafood from state sales tax if the items are in their original or unmanufactured state.
Defines a 'producer' as someone who catches fish (angler or fisherman).
Allows local governments to exempt these sales from local taxes by passing a resolution or ordinance.

Who It Names or Affects

Fishermen and anglers selling their catch directly to consumers.
Local government bodies deciding whether to exempt seafood sales from local taxes.

Terms To Know

Producer: A person who catches fish or other seafood, such as an angler or a fisherman.

Limits and Unknowns

Local governments must pass their own laws to exempt these sales from local taxes.
The bill does not specify what happens if local governments do not opt-in for the exemption.

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: EJLZS99-1 : 1/14/2026 : RA 1ST AGRICULTURE, CONSERVATION, AND FORESTRY AMENDMENT TO SB123 OFFERED BY SENATOR WILLIAMS Page 1 Replace line 23 on page 1 with the following: sales and use tax as provided for in Section 40-23-2 and 40-23-61, Code of Replace lines 26 through 30 on pages 1 through 2 with the following: mean a licensed commercial fisherman or an owner of a commercially licensed vessel that is also licensed pursuant to Section 9-12-125, Code of Alabama 1975 to sell seafood to the public.

EJLZS99-1 : 1/14/2026 : RA 1ST AGRICULTURE, CONSERVATION, AND FORESTRY AMENDMENT TO SB123 OFFERED BY SENATOR WILLIAMS Page 1 Replace line 23 on page 1 with the following: sales and use tax as provided for in Section 40-23-2 and 40-23-61, Code of Replace lines 26 through 30 on pages 1 through 2 with the following: mean a licensed commercial fisherman or an owner of a commercially licensed vessel that is also licensed pursuant to Section 9-12-125, Code of Alabama 1975 to sell seafood to the public.
(b) Any county or municipality may exempt the gross proceeds from the retail sale of fish or seafood which is in its original or unmanufactured state by a producer from county or municipal sales and use taxes in accordance with Section 40-23-4.01, Code of Alabama 1975.
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This amendment summary is using official source text because generated interpretation was skipped for this run.

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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