Alabama 2022 Regular Session

Alabama House Bill HB233

Introduced
2/2/22  

Caption

Taxation, sales tax exemptions, sales and use tax exemption provided for certain purchases of diapers and feminine hygiene products, Sec. 40-23-4 am'd.

Impact

If passed, HB233 would significantly impact state revenue from sales tax, as these exemptions would reduce the amount collected from sales of diapers and feminine hygiene products. While proponents argue that the financial relief for consumers is necessary, the state may need to find alternative funding sources to cover the shortfall in revenue. Such adjustments could involve reallocating funds from other areas or making budgetary changes to accommodate the reduced revenue from these sales taxes.

Summary

House Bill 233 seeks to amend the state sales tax laws by providing exemptions for purchases of diapers and feminine hygiene products. The bill's primary objective is to alleviate the financial burden on families and individuals who require these essential products, thereby supporting overall public health and welfare. By exempting these items from sales tax, the legislation aims to make them more affordable for consumers, particularly low-income households who may struggle with these expenses.

Contention

The discussions surrounding HB233 have presented varying perspectives on the implications of tax exemptions for specific consumer goods. Supporters of the bill, including women's health advocates and family-focused organizations, argue that providing tax relief on these essential items is crucial for supporting public health initiatives and promoting gender equity. In contrast, opponents, including some fiscal conservatives, raise concerns about the impact on state budget stability and the fairness of specific commodity exemptions over others, suggesting that this could lead to a slippery slope in tax policy where more items are exempted without adequate justification.

Companion Bills

No companion bills found.

Previously Filed As

AL HB51

Taxation, sales tax exemptions, sales and use tax exemption provided for purchases of hearing instruments, including hearing aids.

AL HB152

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

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

AL SB159

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

AL SB62

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

AL HB282

Taxation, sales tax exemptions, sales and use tax exemption provided for purchases of optical aids, including eyeglasses and contact lenses.

AL HB74

Taxation, sales tax exemptions, sales and use tax exemption provided for purchases of optical aids, including eyeglasses and contact lenses

AL HB176

Taxation, sales tax exemptions, sales and use tax exemption with local option provided for purchases of optical aids, including eyeglasses and contact lenses

AL HB269

Taxation; exemption for certain air carriers

AL HB605

Taxation; to exempt the sale of certain items used in agricultural production from state sales and use tax

Similar Bills

AZ SB1085

TPT; use tax; exemption; aviation

AZ HB2189

TPT; use tax; exemption; aviation

AZ HB2534

TPT; diapers; feminine hygiene; exemption

AZ SB1322

TPT; use tax; hydrogen; exemption

AZ HB2166

TPT; use tax; exemption; firearms

AZ SB1599

TPT; use tax; exemption; hydrogen

AZ HB2368

TPT; exemption; firearm storage devices

AL HB269

Taxation; exemption for certain air carriers