HB438 Alabama 2026 Session

Summary

Primary Sponsor

Neil Rafferty Representative

Democrat

Session

Regular Session 2023

Title

To amend Section 40-23-4, as last amended by Act 2022-291, Act 2022-293, Act 2022-373, and Act 2022-199, Code of Alabama 1975, relating to sales tax exemptions; to provide for a sales and use tax exemption for certain purchases of diapers; to provide for a sales and use tax exemption for certain purchases of menstrual hygiene products; to provide for definitions; and to provide for rulemaking authority.

Description

Under existing law, there are a variety of exemptions and exclusions applicable to state sales and use tax.

This bill would exempt the purchase of diapers, menstrual hygiene products, or both for personal use from sales and use tax.

Show more Show less