Taxation; Energy use in poultry houses, exempt from utility gross receipts and utility service use tax

SB 213 proposes to exempt natural gas and electricity used in poultry houses from specific state taxes. The bill would exclude the use or purchase of these utilities for consumption in poultry houses from both the utility gross receipts tax and the utility service use tax. This change directly affects poultry house operators by reducing their tax liability on energy used for heating. The bill amends existing sections of the Code of Alabama 1975 to implement these new exclusions, effective September 1, 2025.