Oct. 17, 2024

Alabama Farmers, AU Students Represent at Sunbelt Ag Expo

The Sunbelt Ag Expo was Oct. 15-17 in Moultrie, Georgia. During the expo, Baldwin County's Joel Sirmon represented Alabama in the Southeastern Farmer of the Year competition. He and wife Patti grow row crops and sweet potatoes. The contest recognizes excellence in agricultural production and farm management along with leadership in farm and community organizations. As a state winner, Sirmon received a Massey Ferguson North America gift package and a diesel additive prize package from Howes Products.

Additionally, three Auburn University College of Agriculture students placed third in the Advocacy in Action Challenge and won $600. The students met with stakeholders from across the Southeast to advocate for farmers and discuss issues facing agriculture. The competition is sponsored by Georgia Farm Bureau.

The team included Coffee County's Kate Calixtro, horticulture senior; Cherokee County's Lydia East, agricultural communications freshman; and Escambia County's Bri Jackson, agricultural communications freshman. They were coached by Alabama Farmers Federation Young Farmers Division Director Hunter McBrayer.

Sales Tax Liability for Agritourism Operations

The state tax code states that agricultural products sold by the original producer are exempt from sales tax (Ala. Code 1975 § 40-23-4). Agricultural products that a farmer produces and adds value to, such as a jam made from strawberries produced on the farm, would also be exempt from sales tax so long as the sale is made by the producer, their immediate family or employees (Ala. Code 1975 § 40-23-1 and 40-23-4).

Conversely, agricultural products that are purchased and resold are not exempt from sales tax, and the farmer could be liable for sales tax that must be remitted for those items. Additionally, any other services offered, including parking, amusement and admission fees, are likely not exempt from sales tax. 

Examples:

• A farmer grows pumpkins, operates a U-pick pumpkin patch and sells those pumpkins. The farmer should not collect sales tax as the pumpkins are an agricultural product grown and sold by the producer.

• A farmer grows pumpkins, operates a pumpkin patch and charges admission that includes a free pumpkin. The farmer could be liable for sales tax on the revenue produced from admission fees since they are selling admission or entry to the farm rather than selling an exempt agricultural product.

• A farmer operates a pumpkin patch where they grow pumpkins and charge admission to allow individuals to pick a pumpkin they then pay for upon exiting the patch. The farmer should collect sales tax on the revenue generated from the admission fee but should not collect sales tax on revenue generated from the sale of the pumpkin.

• A farmer buys pumpkins and places them in a field for the public to pick and purchase. The farmer did not produce these pumpkins and is liable for sales tax on pumpkins sold.

This information is for educational purposes only and does not constitute legal advice. If needed, individuals should contact an attorney or licensed accountant for specific advice related to their operation.

Family Tradition, Fun Displayed During Alabama National Fair

Ferris wheels, cotton candy and funnel cakes are the highlight for most attendees of the Alabama National Fair (ANF) in Montgomery. For the 163 youth livestock exhibitors, the main attraction was the show ring.   

Take Montgomery County’s Ashbee Norman. The 18 year old has been exhibiting cattle at the ANF since she was 9. 

“My sister, mom and grandfather all showed cattle,” said Norman, a third-generation livestock showman. “This was something I grew up around and knew I wanted to do. Now, I have grown to love it.”

Norman was one of many who entered the show ring during the ANF Oct. 3-14 to exhibit prize-winning livestock. Species included goats, beef cattle, dairy cattle, sheep and swine. The annual shows are sponsored by Alfa Insurance and the Alabama Farmers Federation. 

Click here to view event photos.

Alabama Landowners Gather at Gulf State Park

Sand dunes, pine trees and a boardwalk filled with landowners set the stage for Alabama Landowners Conference Oct. 2-4 in Gulf Shores. 

A charter bus of attendees set sail for field tours Day 1. That’s where the beauty of Gulf State Park shined, said Alabama TREASURE Forest Association (ATFA) board member John Gilbert. 

“The tours and seminars were captivating,” said Gilbert, assistant director of the Solon Dixon Forestry Education Center in Andalusia. “We received an introduction to birds and sea animals as we walked the pier, and we had an educational demo of fish being caught and reeled in.”

After diving into marine wildlife, participants toured the state park’s forest. Gilbert said it was insightful to see the land where Alabama Forestry Commission (AFC) and Gulf State Park staff utilize prescribed burning.

Day 2 began with workshops that ranged from venomous snakes identification and first aid safety to timber market updates and advocacy training. 

ATFA Executive Director William Green presented Butler County’s John and Ann Boutwell with the Bill Moody Award, while AFC’s Ed Lewis received the Gary Fortenberry Partnership Award. Lewis also received the Alabama Tree Farm Doug Link Leadership Award.

This Month in Neighbors Magazine

On The Cover: Joel and Patti Sirmon were honored earlier this year when their family's Sirmon Farms was named Alabama's Farm of Distinction. As the winner, Joel represented Alabama in the regional Sunbelt Ag Expo Farmer of the Year contest Oct. 15.

More featured articles:

Faith, Flexibility Fuel Farm of Distinction

Farm Country Faces Financial Crisis

Farmowner Updates Yield Positive Changes for Alfa Policyholders

Deer Management Produces Healthy Herds, Prevents Crop Damage

Bearing Fruit: Fall Prime Time to Plant Fruit Trees, Vines

Sliding into Fall with Laurie Farms

CHOOSE Act Website Launched

More information is now available for families, schools and other education services providers about how they can participate in the state’s new tax credit for education.

The Creating Hope and Opportunity for Our Students’ Education (CHOOSE) Act approved this year provides up to $7,000 in tax credits for families to use on private school education or other education options. Homeschool families can receive up to $2,000 in credits per child, capped at $4,000 per family.

The credits will be in effect for the 2025-2026 school year and can be used on kindergarten through 12th grade expenses including school tuition, tutoring, educational therapies and other qualified education expenses. The family application process for the 2025-2026 school year will be open Jan. 2.

Attend the Federation's 103rd Annual Meeting

The Alabama Farmers Federation 103rd annual meeting is Dec. 8-10 in Montgomery.

• Housing accommodations must be submitted by Nov. 4. Meal ticket orders are due Dec. 2.
• Special entertainment by Neal McCoy is Dec. 8. Members can order tickets through Ticketmaster. Use code ALFA24 to purchase.
• Alabama farmers who donate $100 or more to Alabama FarmPAC can meet Will Cain of Fox News at the annual meeting Dec. 9 during a special, invitation-only reception.
• Following the reception, Cain will bring the keynote address during General Session III.

Quick Clicks

• Important provisions of the federal Corporate Transparency Act became active this year, requiring corporate entities to report beneficial ownership information. Click here to learn more.
• Alfa Insurance is updating its farmowner policy administration system, giving customers the option to access policy documents online. Farmowner customers interested in signing up for eDocs are encouraged to contact their local Alfa service center, Federation area organization director or the Alfa Customer Resource Center at (800) 964-2532. Click here to read more.
• The Alabama Farmers Federation Women's Leadership Committee is hosting a pop-up shop to raise money for Ronald McDonald House Charities of Alabama. The shop includes ag hats and T-shirts. Click here to shop.
• A federal rule requiring electronic ID (EID) tags for mature breeding animals that cross state lines goes into effect Nov. 5. The rule will primarily affect stockyards and seedstock producers. Most genetic suppliers have already implemented EID for animal disease traceability. Click here to read more.

Simply Southern TV Season 10 Continues

• Nov. 1 - Alabama Farmers Agriculture Foundation Skeet Shoot in Alpine
• Nov. 1-11 - National Peanut Festival in Dothan
• Nov. 7 - Pasture, Rangeland and Forage Insurance workshop in Russellville
• Nov. 13 - Alabama Farmers Federation poultry producers workshop in Montgomery
• Dec. 3 - Alabama Fruit & Vegetable Growers Association (AFVGA) cut-flower workshop and regional AFVGA meeting in Clanton
• Dec. 8-10 - Alabama Farmers Federation annual meeting in Montgomery
• Jan. 31 - Integrated Crop-Livestock Systems Symposium in Marianna, Florida