The producer value added agricultural product exemption provided in Section 40-23-1 and 40-23-4, shall not apply to products processed or produced under Chapter 2A of Title 20. (Act 2023-541, §1.)
Products Processed or Produced Under Chapter 2A of Title 20 Excluded from the Producer Value Added Sales and Use Tax Exemption
Ala. Code § 40-23-4.5, under General Provisions.
Ala. Code § 40-23-4.5