---
type: "Bill"
title: "Sales and use tax, agricultural products, producer value added agricultural products exempt from sales tax, Sec. 40-23-1, 40-23-4 am'd."
description: "Sales and use tax, agricultural products, producer value added agricultural products exempt from sales tax, Sec. 40-23-1, 40-23-4 am'd."
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2022rs"
identifier: "SB 274"
citation: "Alabama SB 274 (2022rs)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Livingston"]
version_count: 4
action_count: 18
vote_count: 5
first_action: "2022-03-01T05:00:00+00:00"
last_action: "2022-04-06T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/c4799374-0a88-4d83-853a-1926e8f7ce8e"
source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=SB274"
source_hash: "6baa4f1bd92b474fd8b2ed246298196ae36fd60b0fa9b53e2ae47de74edc2513"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-al"]
---

# Alabama SB 274 (2022rs) — Sales and use tax, agricultural products, producer value added agricultural products exempt from sales tax, Sec. 40-23-1, 40-23-4 am'd.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2022rs/PrintFiles/SB274-int.pdf)
2. **Amd/Sub 219762-3** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2022rs/PrintFiles/219762-3.pdf)
3. **Amd/Sub 219762-4** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2022rs/PrintFiles/219762-4.pdf)
4. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2022rs/PrintFiles/SB274-enr.pdf)

## Votes

- Motion to Read a Third Time and Pass adopted Roll Call 802 — **34–0** (pass) · upper
- Motion to Adopt adopted Roll Call 939 — **100–0** (pass) · lower
- Livingston motion to Concur In and Adopt adopted Roll Call 1032 — **32–0** (pass) · upper
- Smith motion to Table adopted Roll Call 938 — **93–0** (pass) · lower
- Motion to Read a Third Time and Pass adopted Roll Call 940 — **101–0** (pass) · lower

## Sponsors

- Livingston — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-03-01T05:00:00+00:00** Read for the first time and referred to the Senate committee on Agriculture, Conservation and Forestry `reading-1, referral-committee`
- **2022-03-02T05:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
- **2022-03-30T04:00:00+00:00** Third Reading Passed `passage`
- **2022-03-30T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 802 `passage`
- **2022-03-30T04:00:00+00:00** Read for the first time and referred to the House of Representatives committee on Ways and Means Education `reading-1, referral-committee`
- **2022-04-05T04:00:00+00:00** Read for the second time and placed on the calendar 1 amendment `reading-2`
- **2022-04-06T04:00:00+00:00** Third Reading Passed `passage`
- **2022-04-06T04:00:00+00:00** Ways and Means Education Amendment Offered `amendment-introduction`
- **2022-04-06T04:00:00+00:00** Smith motion to Table adopted Roll Call 938 `amendment-passage`
- **2022-04-06T04:00:00+00:00** Lovvorn Amendment Offered `amendment-introduction`
- **2022-04-06T04:00:00+00:00** Motion to Adopt adopted Roll Call 939 `amendment-passage`
- **2022-04-06T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 940 `passage`
- **2022-04-06T04:00:00+00:00** Concurrence Requested
- **2022-04-06T04:00:00+00:00** Livingston motion to Concur In and Adopt adopted Roll Call 1032 `passage`
- **2022-04-06T04:00:00+00:00** Concurred in Second House Amendment
- **2022-04-06T04:00:00+00:00** Enrolled
- **2022-04-06T04:00:00+00:00** Signature Requested
- **2022-04-06T04:00:00+00:00** Assigned Act No. 2022-291. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c4799374-0a88-4d83-853a-1926e8f7ce8e`. Confidence: reported (aggregated from official Alabama legislature records).