Alabama § 40-23-4.7 - Exemption for Honeybees, Honeybee Inputs, and Honeybee Byproducts.
Full text of Alabama Code of Alabama § 40-23-4.7 — Exemption for Honeybees, Honeybee Inputs, and Honeybee Byproducts., with citation guidance and answers to common questions.
§ 40-23-4.7. Exemption for Honeybees, Honeybee Inputs, and Honeybee Byproducts.
(a) For the period commencing October 1, 2024, and ending September 30, 2029, unless extended by an act of the Legislature, the gross proceeds from the sale of honeybees, including honeybee inputs and honeybee byproducts, are exempt from the state sales and use tax as provided for in Section 40-23-2.
(b) For purposes of this section, the term “honeybee byproducts” means the various substances and materials produced by honeybees during their life cycle and hive activities, including, but not limited to, propolis, royal jelly, beeswax, honeycombs, bee venom, and honeybee pollen. For the purposes of this section, the term “honeybee byproducts” does not include honey.
(c) The exemption provided in this section shall not apply to county or municipal sales or use taxes unless approved by resolution or ordinance adopted by the local governing body.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-23-4.7
What does Code of Alabama § 40-23-4.7 cover?
Section 40-23-4.7 ("Exemption for Honeybees, Honeybee Inputs, and Honeybee Byproducts.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-23-4.7?
A common citation format is "Code of Alabama § 40-23-4.7" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-23-4.7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.