Bill > HB152

This bill provides a temporary sales tax exemption for specific baby and personal care items from September 1, 2025, to August 31, 2028. The exemption applies only to the state portion of sales and use taxes, and local governments can choose to approve similar exemptions for county or municipal taxes. The bill defines several categories of tax-exempt items, including baby formula, baby bottles, baby wipes, breast milk pumping equipment, breast pumps, diapers, maternity clothing, and menstrual hygiene products. These items must be intended for personal use to qualify for the tax exemption. The definitions are quite specific, for example, defining a "diaper" as an absorbent undergarment for individuals who cannot control bladder or bowel movements, and "maternity clothing" as garments designed to accommodate body changes during pregnancy. The Alabama Department of Revenue is tasked with creating necessary rules and forms to implement this tax exemption, which will become effective on September 1, 2025. The goal appears to be to reduce the financial burden on families and individuals by making these essential personal care items more affordable by eliminating state sales tax.

Budget and Finance

https://alison.legislature.state.al.us/bill-search