SB949ZFKBPM-1 ENROLLED: SB94 SX4I575-2 By Senator Carnley RFD:

Finance4/30/2024 and: Taxation Education First Read:

13-Feb-24RA Page1ST 0WAYS AND MEANS EDUCATION AMENDMENT TO SB94 EnrolledOFFERED Enrolled,BY AnREPRESENTATIVE Act,KIEL 32 Relating4 toReplace taxation;line 21 on page 1 with the following:

toactivities, provideincluding, anbut exemptionnot fromlimited theto, statepropolis, sales9 andReplace useline tax23 foron honeybeespage and1 theirwith byproducts.the following:

BEpollen. IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1.

(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, including 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.

(c)Page The1 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