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AL HB236

AL HB236
Taxation, sales tax exemptions, sales and use tax exemption provided for certain purchases of diapers, baby supplies, baby formula, maternity clothing, and menstrual hygiene products


summary

Introduced
02/27/2024
In Committee
05/01/2024
Crossed Over
03/19/2024
Passed
Dead
05/09/2024

Introduced Session

Potential new amendment
Regular Session 2024

Bill Summary

Taxation, sales tax exemptions, sales and use tax exemption provided for certain purchases of diapers, baby supplies, baby formula, maternity clothing, and menstrual hygiene products

AI Summary

This bill provides a sales and use tax exemption for certain purchases of diapers, baby supplies, baby formula, maternity clothing, and menstrual hygiene products in the state of Alabama. The exemption applies to the state portion of the sales and use tax, but not to county or municipal taxes unless approved by local governing bodies. The bill defines key terms like "baby bottle," "baby formula," and "menstrual hygiene product," and requires the Alabama Department of Revenue to adopt rules and develop necessary tax forms to implement the exemption. The bill is set to become effective on October 1, 2024.

Committee Categories

Budget and Finance

Sponsors (15)

Last Action

Read for the Second Time and placed on the Calendar (on 05/02/2024)

bill text


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