Starting October 1, 2026, agriculture authority boards appoint some director replacements, authorities may use competitive government buying programs, and local tax rebates apply.
For authorities incorporated before January 1, 2022, the board appoints someone to fill a director’s seat if the director leaves before the term ends.
Agriculture authorities may buy goods or services through national or regional government purchasing programs that use competitive procedures.
Local taxing authorities rebate certain sales, use, and alcoholic-beverage taxes collected for agriculture authorities. At formation, a county commission may opt out of rebating sales taxes collected by specified private partners for authorities formed after May 1, 2022.
The board appoints a successor when a director leaves before the term ends. This rule applies to agriculture authorities incorporated before January 1, 2022. The successor serves only the rest of the vacant director’s term. The law takes effect October 1, 2026.
An agriculture authority may buy goods or services through certain government purchasing programs. This applies to Alabama agriculture authorities buying goods or services. The program must use competitive purchasing procedures. The law takes effect October 1, 2026.
A local taxing authority rebates certain taxes collected by an agriculture authority or related operator to the agriculture authority. This applies to covered local taxes collected by an agriculture authority or specified businesses operating with or on its property. The rebate covers county or municipal sales and use taxes, and county or municipal taxes on alcoholic beverages, when collected by the authority, its joint venture, or a lessee or sublessee and sent to a local taxing authority. For authorities formed after May 1, 2022, the county commission may opt out of rebating sales taxes collected by a private entity, joint venture partner, or public-private partnership when the authority is formed. The law takes effect October 1, 2026.
No hearings or votes scheduled.