Taxation; to exempt certain retail sales of fish or other seafood from sales and use taxes
HB 3 exempts state sales and use taxes on fresh, unprocessed fish or seafood sold directly by anglers or fishermen (defined as "producers" in the bill). This applies only to retail sales of seafood in its original, unmanufactured state. Local counties and municipalities may choose to also exempt these sales from local taxes, but only if they adopt a specific resolution or ordinance. The exemption takes effect on September 1, 2026.
Bill status
passed
3 of 5 stages cleared
Introduction
Jun 2025
Committee Review
Apr 2026
House Passage
Jan 2026
Senate Passage
Governor
Introduced Jun 25, 2025
Last action Apr 7, 2026
Maddy AI version diff · 1 comparison
What changed between versions
Introduced
→
Engrossed
·
3 edits
·
Jan 22, 2026
MINOR
The bill was amended to clarify and expand the definition of who qualifies for the sales tax exemption on fish and seafood. The original version limited the exemption to 'anglers or fishermen,' while the new version includes licensed commercial fishermen and owners of commercially licensed vessels, ensuring the benefit applies to the intended commercial sector. Additionally, the bill's title was updated to reflect these changes, and the document was renumbered as an 'Engrossed' version with updated page headers.
Scope change
The scope of eligibility for the tax exemption was broadened to explicitly include vessel owners in addition to individual fishermen.
ELIGIBILITY
The definition of 'producer' eligible for the tax exemption was changed from 'an angler or a fisherman' to 'a licensed commercial fisherman or an owner of a commercially licensed vessel.'
DEFINITION
The bill's title and descriptive text were updated to accurately reflect the expanded eligibility criteria for the tax exemption.
TECHNICAL
Document identifiers, page headers, and line numbers were updated to reflect the bill's progression from 'Introduced' to 'Engrossed' status.
Floor votes
How they voted
This bill passed the House by voice vote (no roll call recorded).
Full legislative history
Actions timeline
Total actions
15
Key actions
6
Committee
4
Amendments
3
Apr 7, 2026
Upper · Passed
Reported Out of Committee Second House
upper
Apr 7, 2026
Introduced
Finance and Taxation Education 1st Amendment (Finance and Taxation Education)
upper
Jan 27, 2026
Upper · Passed
Pending Committee Action in Second House (Finance and Taxation Education)
upper
Jan 22, 2026
Lower · Passed
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 156
lower
Jan 22, 2026
Lower · Passed
Motion to Adopt - Adopted Roll Call 155
lower
Jan 22, 2026
Introduced
Ways and Means Education Engrossed Substitute Offered (Ways and Means Education)
lower
Jan 21, 2026
Lower · Passed
Reported Out of Committee House of Origin (Ways and Means Education)
lower
Jan 13, 2026
Lower · Passed
Pending Committee Action in House of Origin (Ways and Means Education)
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Chip Brown
RRepublican
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