HB233 Alabama 2022 Session

Summary

Primary Sponsor

Neil RaffertyRepresentative

Democrat

Session

Regular Session 2022

Title

Taxation, sales tax exemptions, sales and use tax exemption provided for certain purchases of diapers and feminine hygiene products, Sec. 40-23-4 am'd.

Summary

HB233 would exempt the purchase of diapers and feminine hygiene products for personal use from Alabama sales and use tax.

What This Bill Does

Exempts diapers and feminine hygiene products purchased for personal use from sales and use tax in Alabama. Defines what qualifies as diapers and feminine hygiene products and gives the Department of Revenue authority to create rules and forms to implement the exemption. Establishes penalties for violations and sets the exemption to take effect on the first day of the third month after passage.

Who It Affects

• Consumers and households who buy diapers or feminine hygiene products for personal use, who would pay no sales tax on these items.
• Alabama Department of Revenue, which would adopt rules and forms to implement and administer the exemption.

Key Provisions

• Adds a new exemption to Section 40-23-4 for the gross proceeds from the sale of diapers and feminine hygiene products for personal use.
• Definitions: 'diaper' includes diapers for children and adults; 'feminine hygiene product' includes tampons, pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups.
• Penalty provision: violations may be fined $500 to $2,000 and imprisoned 6 months to 1 year in county jail.
• Rulemaking: Alabama Department of Revenue shall adopt rules and necessary forms to implement the exemption.
• Effective date: the act becomes effective on the first day of the third month after passage and approval.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation