Taxation; to exempt certain retail sales of fish or other seafood from sales and use taxes

SB 123 exempts retail sales of unmanufactured fish or seafood directly sold by anglers or fishermen (defined as "producers") from Alabama's state sales and use tax. It also allows counties and municipalities to choose to exempt these same sales from local sales taxes through a local resolution or ordinance. The bill applies only to seafood in its original, unprocessed state sold at retail by the producer, not to restaurants or processors. The exemption would take effect on September 1, 2026.