Alabama § 40-23-4.6 Exemption for Agricultural Fencing Materials

Alabama Statutes

§ 40-23-4.6 — Exemption for Agricultural Fencing Materials

Alabama § 40-23-4.6

JurisdictionAlabama

Title 40Revenue and Taxation

Ch. 23Sales and Use Taxes

Art. 1Sales Tax

Div. 1General Provisions

This text of Alabama § 40-23-4.6 (Exemption for Agricultural Fencing Materials) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-23-4.6 (2026).

Text

(a)For a period commencing October 1, 2024, and ending September 30, 2029, up to twenty-five thousand dollars ($25,000) of the gross proceeds from the sale of fencing materials such as t-posts, wood posts, barbed wire, net wire, smooth wire, standard metal gates, and other like materials used for the purpose of fencing in agriculture livestock applications are exempt from the sales and use tax as provided for in Section 40-23-2 and 40-23-61. The exemption provided in this subsection shall not apply to county or municipal sales and use taxes unless approved by resolution or ordinance adopted by the local governing body.

(b)To qualify for the exemption, a retail purchaser shall provide to a seller an affidavit confirming the purchased material is strictly for an agriculture livestock appli

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(a) For a period commencing October 1, 2024, and ending September 30, 2029, up to twenty-five thousand dollars ($25,000) of the gross proceeds from the sale of fencing materials such as t-posts, wood posts, barbed wire, net wire, smooth wire, standard metal gates, and other like materials used for the purpose of fencing in agriculture livestock applications are exempt from the sales and use tax as provided for in Section 40-23-2 and 40-23-61. The exemption provided in this subsection shall not apply to county or municipal sales and use taxes unless approved by resolution or ordinance adopted by the local governing body.
(b) To qualify for the exemption, a retail purchaser shall provide to a seller an affidavit confirming the purchased material is strictly for an agriculture livestock application. The affidavit shall relieve the seller of the obligation to collect the tax under Chapter 23 of Title 40, with respect to the sale of such materials. The Department of Revenue shall make the affidavit available to sellers.