SB 90 — Relating to sales and use tax; to add a new Section 40-23-4.5, Code of Alabama 1975, to exclude products under Chapter 2A of Title 20 from the producer value added sales and use tax exemption.
Last action — Enacted as 2023-541
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced March 21, 2023. Enacted.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (1 R).
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Cleared a recorded vote
Passed 2 recorded votes so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Summary
Taxation and revenue, exclude products under Chapter 2A of Title 20 from the producer value added sales and use tax exemption
Bill Text
What changed in the latest version
53 added · 35 removedPlain-language change summary
The newly enrolled version of Bill SB 90 adds a specific section to exclude certain products processed under Chapter 2A of Title 20 from a sales and use tax exemption that usually benefits producer value added agricultural products. This change clarifies existing tax policy and ensures that these specific products will not benefit from the exemption. This matters because it establishes a clearer framework for tax exemptions, potentially affecting businesses and consumers in the agricultural sector in Alabama.
SB90 INTRODUCEDENROLLED 5V4VM3-15V4VM3-2 By Senator Livingston RFD:
21-Mar-23 2023 Regular Session Page 0 5V4VM3-1SB90 02/16/2023Enrolled JTMEnrolled, (F)JTMAn 2023-406Act, 23 4Relating SYNOPSIS:to sales and use tax;
Under existing law, producer value added agricultural products are exempt from the calculation of sales and use tax.
This bill would clarify that products under Chapter 2A of Title 20 are excluded from the producer value added agricultural exemption.
A BILL TO BE ENTITLED AN ACT Relating to sales and use tax;
The producer value added agricultural product exemption provided in Section 40-23-1 and 40-23-4, Code of Alabama 1975, as amended by the Sweet Grown Alabama Act 2022-291 of the 2022 Regular Session, shall not apply to products processed or Page 1 SB90 INTRODUCED produced under Chapter 2A of Title 20, Code of Alabama 1975.
Page 21 SB90 Enrolled ________________________________________________ President and Presiding Officer of the Senate ________________________________________________ Speaker of the House of Representatives SB90 Senate 02-May-23 I hereby certify that the within Act originated in and passed the Senate.
Patrick Harris, Secretary.
House of Representatives Passed:
06-Jun-23 By:
Senator Livingston Page 2
Action History
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Enrolled
Sponsors
- Steve Livingston · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 139 not signed on
Sponsors (1)
Co-sponsors (0)
None.
Not signed on (139)
139 members have not signed on to this bill.
Show all 139 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 5 | 0 | 0 | 0 |
| R | 68 | 0 | 0 | 3 |
| D | 26 | 0 | 0 | 0 |
| Total | 99 | 0 | 0 | 3 |
| % of votes cast | 97% | 0% | 0% | 3% |
How each member voted (102)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| R | 24 | 0 | 0 | 1 |
| D | 7 | 0 | 0 | 1 |
| Unaffiliated | 0 | 0 | 0 | 1 |
| Total | 31 | 0 | 0 | 3 |
| % of votes cast | 91% | 0% | 0% | 9% |
How each member voted (34)
| Member | Party | Vote |
|---|---|---|
| Greg J. Reed | — | Not Voting |
| Bobby D. Singleton | D | Not Voting |
| Kirk Hatcher | D | Yea |
| Linda Coleman-Madison | D | Yea |
| Merika Coleman | D | Yea |
| Robert Stewart | D | Yea |
| Rodger M. Smitherman | D | Yea |
| Vivian Davis Figures | D | Yea |
| William M. Beasley | D | Yea |
| Andrew Jones | R | Yea |
| April Weaver | R | Yea |
| Arthur Orr | R | Yea |
| Chris Elliott | R | Yea |
| Clyde Chambliss | R | Yea |
| Dan Roberts | R | Yea |
| David Sessions | R | Yea |
| Donnie Chesteen | R | Yea |
| Garlan Gudger | R | Yea |
| Gerald H. Allen | R | Yea |
| Greg Albritton | R | Yea |
| J. T. 'Jabo' Waggoner | R | Yea |
| Jack W. Williams | R | Yea |
| Jay Hovey | R | Yea |
| Josh Carnley | R | Yea |
| Keith Kelley | R | Yea |
| Lance Bell | R | Not Voting |
| Larry Stutts | R | Yea |
| Randy Price | R | Yea |
| Sam Givhan | R | Yea |
| Shay Shelnutt | R | Yea |
| Steve Livingston | R | Yea |
| Tim Melson | R | Yea |
| Tom Butler | R | Yea |
| Will Barfoot | R | Yea |
Subjects
Frequently asked questions
- What does SB 90 do?
- Taxation and revenue, exclude products under Chapter 2A of Title 20 from the producer value added sales and use tax exemption
- Who sponsors SB 90?
- SB 90 is sponsored by Steve Livingston (R).
- What is the current status of SB 90?
- This bill has been enacted into law. Introduced March 21, 2023. Enacted.
- Where can I track SB 90?
- Track SB 90 free on One Click Politics — get push/email alerts when it moves.
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