For purposes of interpreting references in the sales and use tax statutes to
agriculture and agricultural purposes, the term "agriculture" is defined to be
the art or science of cultivating the ground, or raising and harvesting crops
on land owned or leased by the person who planted or cultivated and harvested
the agricultural crops, including also feeding, breeding, and management of
livestock and poultry; tillage; husbandry, farming.
The following items or areas fall within
the definition of agriculture:
(b) raising horticultural
products in commercial greenhouses and nurseries
(c) fruit and nut trees (whether or not in
groves or orchards)
gardens (whether or not on farms)
(e) livestock farming
(f) dairy farming
(g) commercial fish ponds
(h) commercial sod farms
(i) poultry and egg farming
The following items or areas
do not fall within the definition of agriculture:
(a) lawns, shrubbery, and flower beds around
residential and business property
(b) golf courses, baseball or football
(c) highway, railroad, or
trees (other than fruit or nut trees)
(e) house plants
(f) commercial pest control
Ala. Admin. Code r.
Filed January 15, 1993,
certification filed April 15, 1993, effective May 20, 1993.
Administrative Monthly Volume XXXVII, Issue No. 04, January 31,
2019, eff. 2/25/2019.
Author: Dan DeVaughn
Code of Ala.