HB45 Alabama 2012 Session

Summary

Primary Sponsor

John F. Knight Jr

Democrat

Session

Regular Session 2012

Title

State income tax, federal deduction limited for individual taxpayers, state sales tax on food removed, Amendment 225 (Section 211.04, Recompiled Constitution of Alabama of 1901, as amended), repealed, const. amend.

Summary

HB45 would repeal Amendment 225 and start exempting food and over-the-counter drugs from the state sales tax, while local sales taxes on these items would continue.

What This Bill Does

It repeals Amendment 225 (now Section 211.04) of the Alabama Constitution. Beginning September 1, 2012, the sale of food and over-the-counter drugs would be exempt from the state sales tax; local governments would still collect local sales taxes on these items at the local rate. It provides specific definitions: 'food' follows the SNAP program definition, and 'over-the-counter drugs' are non-prescription drugs with labeling requirements; grooming and hygiene products are not included. The amendment would be decided by voters at the next statewide election.

Who It Affects

• Consumers who buy food and over-the-counter drugs: they would not pay state sales tax on these items, with local taxes still applying where charged.
• Retailers and local governments: retailers would stop collecting state sales tax on these items, while local governments would continue to collect the local portion of the tax.

Key Provisions

• Repeals Amendment 225 of the Constitution (now Section 211.04).
• Beginning Sept. 1, 2012, exempts sale of food and over-the-counter drugs from the state sales tax; local sales taxes on these items remain at the local rate.
• Defines 'food' using the SNAP program definition and defines 'over-the-counter drugs' by FDA labeling requirements; excludes grooming/hygiene products.
• Requires approval by a majority of voters in the next statewide election and provides ballot language.

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

Subjects

Constitutional Amendments