Alabama 2024 Regular Session

Alabama House Bill HB236 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	~~HB236ENGROSSED~~
	1	+	HB236INTRODUCED
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3	3		HB236
4		-	~~5PBJ666-2~~
	4	+	MV7LHW1-1
5	5		By Representatives Rafferty, Daniels, Hollis, Hall, DuBose,
6	6		Warren, Drummond, Clarke, Boyd, Hulsey, Morris, Wood (D),
7	7		Shaver, Wilcox, Collins
8	8		RFD: Ways and Means Education
9	9		First Read: 27-Feb-24
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16		-	7 ~~HB236 Engrossed~~
	16	+	7 MV7LHW1-1 02/27/2024 TEW (F)TEW 2024-898
17	17		Page 1
18	18		First Read: 27-Feb-24
	19	+	SYNOPSIS:
	20	+	Under existing law, there are a variety of
	21	+	exemptions and exclusions applicable to state sales and
	22	+	use tax.
	23	+	This bill would exempt the purchase of certain
	24	+	baby supplies, baby formula, maternity clothing, and
	25	+	menstrual hygiene products for personal use from the
	26	+	state portion of sales and use tax.
19	27		A BILL
20	28		TO BE ENTITLED
21	29		AN ACT
22	30		To provide for a state sales and use tax exemption for
23	31		purchases of certain baby supplies, baby formula, maternity
24		-	clothing, and menstrual hygiene products; to allow local
25		-	governments to adopt exemptions for these items; to provide
26		-	for definitions; and to provide for rulemaking authority.
	32	+	clothing, and menstrual hygiene products; to provide for
	33	+	definitions; and to provide for rulemaking authority.
27	34		BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
28		-	Section 1. (a~~)(1~~) The gross receipts from the sale or
	35	+	Section 1. (a) The gross receipts from the sale or
29	36		sales of baby formula, baby bottles, baby wipes, breast milk
30	37		pumping equipment, breast pump, diapers, maternity clothing,
31	38		and menstrual hygiene products for personal use are exempt
32	39		from the state portion only of the sales and use taxes levied
33	40		pursuant to Articles 1 and 2 of Chapter 23, Title 40, Code of
34	41		Alabama 1975.
35		-	(2) The exemption provided in this section shall not
36		-	apply to county or municipal sales or use taxes unless
37		-	approved by resolution or ordinance adopted by the local
38		-	governing body.
39		-	(b) For the purpose of this subsection, the following
40		-	words and phrases have the following meanings:
41		-	(1) BABY BOTTLE. Any bottle fitted with a nipple for
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69		-	28 HB236 ~~Engrossed~~
	69	+	28 HB236 INTRODUCED
70	70		Page 2
	71	+	Alabama 1975.
	72	+	(b) For the purpose of this subsection, the following
	73	+	words and phrases have the following meanings:
71	74		(1) BABY BOTTLE. Any bottle fitted with a nipple for
72	75		giving milk and other drinks to a young child.
73	76		(2) BABY FORMULA. Any food which purports to be or is
74	77		represented for special dietary use solely as a food for
75	78		infants by reason of its simulation of human milk or its
76	79		suitability as a complete or partial substitute for human
77	80		milk.
78	81		(3) BABY WIPE. Any moistened and disposable tissue or
79	82		towel intended for cleansing the skin of a young child.
80	83		(4) BREAST MILK PUMPING PRODUCT. Any breast pump,
81	84		breast milk storage bag, nursing pad, nursing bra, or other
82	85		similar tangible personal property sold for the principal
83	86		purpose of pumping and storing breast milk.
84	87		(5) BREAST PUMP. Any electrically or manually
85	88		controlled device designed or marketed to be used to express
86	89		milk from a human breast during lactation. The term includes
87	90		any battery, AC adapter, or other power supply unit packaged
88	91		and sold with the device to power the device.
89	92		(6) DIAPER. Any absorbent diaper or undergarment
90	93		designed to be worn by a child who cannot control bladder or
91	94		bowel movements.
92	95		(7) MATERNITY CLOTHING. Any clothing intended for a
93	96		woman to wear during pregnancy and the postpartum period that
94	97		is designed to accommodate the changes in body size and shape
95	98		that occur as a result of a pregnancy.
96	99		(8) MENSTRUAL HYGIENE PRODUCT. Tampons, menstrual pads,
97		-	sanitary napkins, panty liners, menstrual sponges, and
98		-	menstrual cups, including disposable and washable versions of
99		-	these items.
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127		-	56 HB236 ~~Engrossed~~
	127	+	56 HB236 INTRODUCED
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	129	+	(8) MENSTRUAL HYGIENE PRODUCT. Tampons, menstrual pads,
	130	+	sanitary napkins, panty liners, menstrual sponges, and
	131	+	menstrual cups, including disposable and washable versions of
129	132		these items.
130	133		Section 2. The Alabama Department of Revenue shall
131	134		adopt rules and develop any tax forms, directions, and
132	135		worksheets as necessary to effectuate the intent of this act.
133	136		Section 3. This act shall become effective on October
134	137		1, 2024.
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139		-	61 HB236 Engrossed
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141		-	1, 2024.
142		-	House of Representatives
143		-	Read for the first time and referred
144		-	to the House of Representatives
145		-	committee on Ways and Means
146		-	Education
147		-	................27-Feb-24
148		-	Read for the second time and placed
149		-	on the calendar:
150		-	1 amendment
151		-	................06-Mar-24
152		-	Read for the third time and passed
153		-	as amended
154		-	Yeas 102
155		-	Nays 0
156		-	Abstains 0
157		-	................19-Mar-24
158		-	John Treadwell
159		-	Clerk
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