This bill proposes an exemption from state sales and use taxes for the gross proceeds from the sale of dried corn sold specifically as deer feed, defined in the bill as "deer corn," which refers to any shelled corn marketed for wild deer consumption. The legislation allows counties and municipalities the option to also exempt deer corn from local sales and use taxes, aligning with existing provisions in Section 40-23-4.01 of the Code of Alabama 1975.

The bill introduces new legal language that specifies the definition of "deer corn" and establishes the tax exemptions, while no deletions from current law are noted. The act is set to take effect on September 1, 2026, following its passage in the House of Representatives with a significant majority.

Statutes affected:
Introduced: 40-23-4