The bill introduced, referred to as SB94, aims to amend the current taxation laws in Alabama by providing a state sales and use tax exemption for honeybees and their byproducts. This exemption is set to commence on October 1, 2024, and will end on September 30, 2029, unless further extended by legislative action. The bill defines "honeybee byproducts" to include substances such as propolis, royal jelly, beeswax, honeycombs, bee venom, and honeybee pollen, but explicitly excludes honey from this definition.

The exemption from state sales and use tax will not automatically apply to county or municipal sales or use taxes unless a resolution or ordinance is adopted by the local governing body to approve the exemption. The bill is scheduled to become effective on October 1, 2024, and has passed through the necessary legislative processes, including amendments and concurrence, as indicated by the signatures of the President and Presiding Officer of the Senate and the Speaker of the House of Representatives. The bill originated in the Senate and was certified as passed by the Senate Secretary, Patrick Harris, after being amended and passed by the House of Representatives and subsequently concurred by the Senate.

Statutes affected:
Introduced: 40-23-2
Engrossed: 40-23-2
Enrolled: 40-23-2