Alabama 2025 Regular Session

Alabama Senate Bill SB159 Compare Versions

Only one version of the bill is available at this time.

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1	1	SB159INTRODUCED
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3	3	SB159
4	4	EB1P292-1
5	5	By Senator Orr
6	6	RFD: Finance and Taxation Education
7	7	First Read: 11-Feb-25
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12	12	5 EB1P292-1 01/29/2025 TEW (L)TEW 2025-382
13	13	Page 1
14	14	First Read: 11-Feb-25
15	15	SYNOPSIS:
16	16	Under existing law, there are a variety of
17	17	exemptions and exclusions applicable to state sales and
18	18	use tax.
19	19	This bill would exempt the purchase of certain
20	20	baby supplies, baby formula, maternity clothing, and
21	21	menstrual hygiene products for personal use from sales
22	22	and use tax.
23	23	A BILL
24	24	TO BE ENTITLED
25	25	AN ACT
26	26	To provide for a state sales and use tax exemption for
27	27	purchases of certain baby supplies, baby formula, maternity
28	28	clothing, and menstrual hygiene products; to provide for
29	29	definitions; and to provide for rulemaking authority.
30	30	BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
31	31	Section 1. (a) The gross receipts from the sale or
32	32	sales of baby formula, baby bottles, baby wipes, breast milk
33	33	pumping equipment, breast pump, diapers, maternity clothing,
34	34	and menstrual hygiene products for personal use are exempt
35	35	from the state sales and use taxes levied pursuant to Articles
36	36	1 and 2 of Chapter 23, Title 40, Code of Alabama 1975.
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64	64	28 SB159 INTRODUCED
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66	66	1 and 2 of Chapter 23, Title 40, Code of Alabama 1975.
67	67	(b) For the purpose of this subsection, the following
68	68	words and phrases have the following meanings:
69	69	(1) BABY BOTTLE. Any bottle fitted with a nipple for
70	70	giving milk and other drinks to a young child.
71	71	(2) BABY FORMULA. Any food which purports to be or is
72	72	represented for special dietary use solely as a food for
73	73	infants by reason of its simulation of human milk or its
74	74	suitability as a complete or partial substitute for human
75	75	milk.
76	76	(3) BABY WIPE. Any moistened and disposable tissue or
77	77	towel intended for cleansing the skin of a young child.
78	78	(4) BREAST MILK PUMPING PRODUCT. Any breast pump,
79	79	breast milk storage bag, nursing pad, nursing bra, or other
80	80	similar tangible personal property sold for the principal
81	81	purpose of pumping and storing breast milk.
82	82	(5) BREAST PUMP. Any electrically or manually
83	83	controlled device designed or marketed to be used to express
84	84	milk from a human breast during lactation. The term includes
85	85	any battery, AC adapter, or other power supply unit packaged
86	86	and sold with the device to power the device.
87	87	(6) DIAPER. Any absorbent diaper or undergarment
88	88	designed to be worn by a child who cannot control bladder or
89	89	bowel movements.
90	90	(7) MATERNITY CLOTHING. Any clothing intended for a
91	91	woman to wear during pregnancy and the postpartum period that
92	92	is designed to accommodate the changes in body size and shape
93	93	that occur as a result of a pregnancy.
94	94	(8) MENSTRUAL HYGIENE PRODUCT. Tampons, menstrual pads,
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124	124	(8) MENSTRUAL HYGIENE PRODUCT. Tampons, menstrual pads,
125	125	sanitary napkins, panty liners, menstrual sponges, and
126	126	menstrual cups, including disposable and washable versions of
127	127	these items.
128	128	Section 2. This act shall become effective on
129	129	September 1, 2025.
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