SB94J33JFYF-1 ENROLLED: SB94 SX4I575-2 By Senator Carnley RFD:

Finance4/9/2024 and: Taxation Education First Read:

13-Feb-24RA Page1ST 0FINANCE AND TAXATION EDUCATION AMENDMENT TO SB94 EnrolledOFFERED Enrolled,BY AnSENATOR Act,ORR 3Replace Relatingline to17 taxation;on page 1 with the following:

to provide an exemption from the state sales and use tax for honeybees and their byproducts.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

(a) For the period commencing October 1, 2024, and ending September 30, 2029, unless extended by an act of the Legislature, the gross proceeds from the sale of honey bees,Page including1 their inputs and byproducts, are exempt from the state sales and use tax as provided for in Section 40-23-2, Code of Alabama 1975.

(b) For purposes of this section, the term "honeybee byproducts" means the various substances and materials produced by honeybees during their life cycle and hive activities, including, but not limited to, propolis, royal jelly, beeswax, honeycombs, bee venom, and honeybee pollen.

For the purposes of this section, the term "honeybee byproducts" does not include honey.

(c) The exemption provided in this section shall not apply to county or municipal sales or use taxes unless approved by resolution or ordinance adopted by the local governing body.

Section 2.

This act shall become effective on October 1, 2024.

Page 1 SB94 Enrolled ________________________________________________ President and Presiding Officer of the Senate ________________________________________________ Speaker of the House of Representatives SB94 Senate 18-Apr-24 I hereby certify that the within Act originated in and passed the Senate, as amended.

Patrick Harris, Secretary.

House of Representatives Amended and passed:

07-May-24 Senate concurred in House amendment 07-May-24 By:

Senator Carnley Page 2