HB236ENGROSSED
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HB236
5PBJ666-2
By Representatives Rafferty, Daniels, Hollis, Hall, DuBose,
Warren, Drummond, Clarke, Boyd, Hulsey, Morris, Wood (D),
Shaver, Wilcox, Collins
RFD: Ways and Means Education
First Read: 27-Feb-24
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First Read: 27-Feb-24
A BILL
TO BE ENTITLED
AN ACT
To provide for a state sales and use tax exemption for
purchases of certain baby supplies, baby formula, maternity
clothing, and menstrual hygiene products; to allow local
governments to adopt exemptions for these items; to provide
for definitions; and to provide for rulemaking authority.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a)(1) The gross receipts from the sale or
sales of baby formula, baby bottles, baby wipes, breast milk
pumping equipment, breast pump, diapers, maternity clothing,
and menstrual hygiene products for personal use are exempt
from the state portion only of the sales and use taxes levied
pursuant to Articles 1 and 2 of Chapter 23, Title 40, Code of
Alabama 1975.
(2) The exemption provided in this section shall not
apply to county or municipal sales or use taxes unless
approved by resolution or ordinance adopted by the local
governing body.
(b) For the purpose of this subsection, the following
words and phrases have the following meanings:
(1) BABY BOTTLE. Any bottle fitted with a nipple for
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(1) BABY BOTTLE. Any bottle fitted with a nipple for
giving milk and other drinks to a young child.
(2) BABY FORMULA. Any food which purports to be or is
represented for special dietary use solely as a food for
infants by reason of its simulation of human milk or its
suitability as a complete or partial substitute for human
milk.
(3) BABY WIPE. Any moistened and disposable tissue or
towel intended for cleansing the skin of a young child.
(4) BREAST MILK PUMPING PRODUCT. Any breast pump,
breast milk storage bag, nursing pad, nursing bra, or other
similar tangible personal property sold for the principal
purpose of pumping and storing breast milk.
(5) BREAST PUMP. Any electrically or manually
controlled device designed or marketed to be used to express
milk from a human breast during lactation. The term includes
any battery, AC adapter, or other power supply unit packaged
and sold with the device to power the device.
(6) DIAPER. Any absorbent diaper or undergarment
designed to be worn by a child who cannot control bladder or
bowel movements.
(7) MATERNITY CLOTHING. Any clothing intended for a
woman to wear during pregnancy and the postpartum period that
is designed to accommodate the changes in body size and shape
that occur as a result of a pregnancy.
(8) MENSTRUAL HYGIENE PRODUCT. Tampons, menstrual pads,
sanitary napkins, panty liners, menstrual sponges, and
menstrual cups, including disposable and washable versions of
these items.
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these items.
Section 2. The Alabama Department of Revenue shall
adopt rules and develop any tax forms, directions, and
worksheets as necessary to effectuate the intent of this act.
Section 3. This act shall become effective on October
1, 2024.
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1, 2024.
House of Representatives
Read for the first time and referred
to the House of Representatives
committee on Ways and Means
Education
................27-Feb-24
Read for the second time and placed
on the calendar:
1 amendment
................06-Mar-24
Read for the third time and passed
as amended
Yeas 102
Nays 0
Abstains 0
................19-Mar-24
John Treadwell
Clerk
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