HB202 Alabama 2013 Session

Summary

Primary Sponsor

John F. Knight Jr

Democrat

Co-Sponsors

Laura HallChris EnglandDarrio MeltonBarbara Bigsby BoydRalph HowardJuandalynn GivanThad McClammyDexter GrimsleyPatricia ToddDemetrius C. NewtonLawrence McAdoryJames E. BuskeyMary MooreJohn W. RogersBerry ForteRod ScottThomas JacksonPebblin W. WarrenMerika Coleman

Session

Regular Session 2013

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sales tax on food removed, Amendment 225 (Section 211.04, Recompiled Constitution of Alabama of 1901, as amended), repealed, const.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

HB202 would repeal Amendment 225 and remove the state sales tax from food and over-the-counter drugs, while letting local taxes continue, pending voter approval.

What This Bill Does

If enacted, the bill repeals Amendment 225 and begins exempting the sale of food and OTC drugs from the state sales tax starting September 1, 2013. Local governments would still collect sales taxes on these items at their local rates. It defines what counts as food and OTC drugs (food per SNAP, OTC drugs per FDA labeling) and says the Legislature would define food if the SNAP definition ever changes. The amendment would be decided by voters in a statewide election.

Who It Affects

• Consumers and households in Alabama would not pay state sales tax on food and OTC drugs (local taxes may still apply).
• State and local governments would see changes in revenue from removing the state sales tax on these items, while local tax collections on these items would continue at the local rate.

Key Provisions

• Repeals Amendment 225 of the Alabama Constitution (Section 211.04).
• Starting September 1, 2013, the sale of food and over-the-counter drugs is exempt from the state sales tax; local sales taxes on these items continue at the local rate.
• Defines food using the SNAP program definition and defines OTC drugs as non-prescription drugs with appropriate FDA labeling; grooming/hygiene products are excluded.
• Requires a statewide election to approve the amendment, with specified 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