Ala. Admin. Code r. 810-6-3-.21 - Sales of Fish, Bait, and Minnows
(1) Sales of domesticated fish and minnows
produced on farms are exempted from sales and use tax when such sales are made
by the producer, a member of his immediate family, or for him by a person
employed to assist in the production thereof.
(2) Fish and minnows are considered products
of a farm only when they are raised from captive, domesticated stock owned by
the producer or raised from fry to fingerlings acquired from commercial or
publicly owned hatcheries. The exemption does not apply either with respect to
sales of fish or minnows which originated as wild life in flowing streams,
natural or artificial lakes or ponds, or with respect to retail sales of fish
or minnows made by fish market operators, bait dealers, or other vendors who
have purchased such fish or minnows for resale purposes.
(3) Sales of domesticated fish and minnows
produced on farms do not qualify for the exemption contained in §
40-23-4(a)(45)
for sales of agricultural products by the person or corporation that planted or
cultivated, and harvested such agricultural products.
(4) Sales of bait used to capture or attempt
to capture fish or other seafood in the process of commercial fishing by a
holder of a commercial license issued pursuant to Title 9, Chapter 12, Code of
Alabama 1975, is considered a wholesale sale and is exempt from sales and use
taxes. Commercial fishing, pursuant to §
40-23-1, is the activity of
catching or processing fish or other seafood regularly and exclusively as a
means of livelihood by a holder of a commercial license issued pursuant to
Chapter 12 of Title 9. The term includes shellfish farmers, shrimpers,
oysterers, lobsterers, and crabbers.
Notes
Author: Dan DeVaughn, Christy Vandevender
Statutory Authority: Code of Ala. 1975 , 40-23-31, 40-23-83.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.