Alabama House Bill HB87

Alabama 2026 Regular Session

• Introduced: 1/13/26
• Refer: 1/13/26
• Report Pass: 1/14/26
• Engrossed: 1/20/26
• Refer: 1/20/26

Caption

Taxation; to exempt sales of deer feed from sales and use taxes

Impact

If enacted, HB 87 will amend Section 40-23-4 of the Code of Alabama 1975 by officially categorizing the sale of deer feed as exempt from sales tax. This legislative change is expected to stimulate local economies tied to deer hunting and agriculture, encouraging more individuals to engage in these practices due to reduced costs. The exemption could broaden market access for businesses involved in selling deer feed, potentially increasing sales and benefiting local wildlife management initiatives.

Summary

House Bill 87 proposes an exemption for the gross proceeds from the sale of deer feed from Alabama's sales and use tax. This bill aims to alleviate the financial burden on agricultural producers and outdoor enthusiasts by removing tax obligations associated with purchasing deer feed, thereby supporting local wildlife management efforts. By enabling this tax exemption, the bill creates a more favorable environment for hunting and wildlife activities in the state.

Contention

There may be concerns regarding the financial implications for state revenue associated with the loss of sales tax income from deer feed sales. Advocates for HB 87 assert that the positive economic impacts on local communities and the benefits to wildlife conservation efforts justify this exemption. However, opponents may question whether such tax exemptions favor specific industries disproportionately, leading to discussions on equitable taxation across sectors.