Alabama Temporarily Expands Utility Excise Tax Exemption

The Alabama Governor signed a law temporarily expanding the gross receipts tax and utility service use tax exemption. The law includes: 1) expanding the exemption for furnishing natural gas or electricity as fuel or energy in poultry houses to also include commercial aquaculture aeration systems, commercial greenhouses, and pivot irrigation systems; and 2) providing that the exemption does not apply to the production of cannabis, hemp or industrial hemp. The law takes effect on Sept. 1, and the amendatory language in the law is repealed effective Aug. 31, 2029. [S.B. 159, enacted 04/16/26]

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