HB184 Alabama 2010 Session

Summary

Primary Sponsor

Victor Gaston

Republican

Session

Regular Session 2010

Title

Sales and use tax, hearing aids, exempt, Sec. 40-23-4.1 am'd.

Summary

HB184 would add hearing aids to the state tax exemption for drugs, making them tax-free at purchase.

What This Bill Does

It amends Section 40-23-4.1 to include hearing aids and hearing instruments in the definition of 'drugs' for tax exemption purposes. This means purchases of hearing aids would be exempt from state gross sales tax, aligning with other exempt drugs. The exemption applies to state gross sales taxes, and the act becomes effective on the first day of the third month after it is passed and approved by the Governor.

Who It Affects

• Consumers who buy hearing aids would not have to pay state gross sales tax on those purchases.
• Hearing aid retailers and sellers would apply the exemption at the point of sale, removing the state sales tax from eligible hearing aids.

Key Provisions

• Amends Section 40-23-4.1 to include hearing aids and hearing instruments (as defined in Section 34-14-2) in the definition of 'drugs' for tax exemption purposes.
• Provides that these 'drugs' (including hearing aids) are exempt from state gross sales taxes as defined in Section 40-23-2.
• Effective date: the act takes effect on the first day of the third month following its passage and governor's approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation