SB159INTRODUCED
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SB159
EB1P292-1
By Senator Orr
RFD: Finance and Taxation Education
First Read: 11-Feb-25
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5 EB1P292-1 01/29/2025 TEW (L)TEW 2025-382
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First Read: 11-Feb-25
SYNOPSIS:
Under existing law, there are a variety of
exemptions and exclusions applicable to state sales and
use tax.
This bill would exempt the purchase of certain
baby supplies, baby formula, maternity clothing, and
menstrual hygiene products for personal use from sales
and use tax.
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 provide for
definitions; and to provide for rulemaking authority.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) 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 sales and use taxes levied pursuant to Articles
1 and 2 of Chapter 23, Title 40, Code of Alabama 1975.
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1 and 2 of Chapter 23, Title 40, Code of Alabama 1975.
(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
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,
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(8) MENSTRUAL HYGIENE PRODUCT. Tampons, menstrual pads,
sanitary napkins, panty liners, menstrual sponges, and
menstrual cups, including disposable and washable versions of
these items.
Section 2. This act shall become effective on
September 1, 2025.
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