Ala. Admin. Code r. 810-6-3-.01.03 - Fencing for Agriculture Livestock Applications.
(1) Beginning
on October 1, 2024, and ending on September 30, 2029, up to $25,000 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 state
sales and use taxes.
(2) This
exemption does not apply to county or municipal sales taxes unless approved by
resolution or ordinance adopted by the local governing body.
(3) To qualify for this exemption, the retail
purchaser must provide the seller with affidavit Form ST:EXC-2 confirming the
purchased material is strictly for an agriculture livestock application. The
completed affidavit will relieve the seller of the obligation to collect the
tax.
Notes
Author: Christy Vandevender
Statutory Authority: ยงยง 40-2A-7(a)(5), 40-23-2, 40-23-31, 40-23-62, and 40-23-83, Code of Ala. 1975 .
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