HB236 Alabama 2024 Session

Updated Feb 23, 2026

Notable

Summary

Primary Sponsor: Neil RaffertyRepresentative
Democrat
Session: Regular Session 2024
Title: Taxation, sales tax exemptions, sales and use tax exemption provided for certain purchases of diapers, baby supplies, baby formula, maternity clothing, and menstrual hygiene products
Summary: HB236 would create a state sales and use tax exemption for personal purchases of diapers, baby supplies, baby formula, maternity clothing, and menstrual hygiene products.
What This Bill Does
Exempts the state portion of Alabama's sales and use tax on personal purchases of baby formula, baby bottles, baby wipes, breast milk pumping equipment, breast pump, diapers, maternity clothing, and menstrual hygiene products. The exemption applies to the state tax only; county and municipal taxes are not exempt unless the local government passes a resolution or ordinance to adopt the exemption. Provides definitions for the items covered by the exemption and directs the Department of Revenue to create rules and forms to implement the act. Effective date of the exemption is October 1, 2024.

Who It Affects
Individuals and families purchasing the listed items for personal use would pay less in the state portion of the sales tax.
Local governments (counties and municipalities) could opt to extend the exemption to local taxes if they pass the necessary resolutions or ordinances.

Key Provisions
Exemption from the state portion of the sales and use tax for personal purchases of baby formula, baby bottles, baby wipes, breast milk pumping equipment, breast pump, diapers, maternity clothing, and menstrual hygiene products.
The exemption does not automatically apply to county or municipal taxes unless approved by local government action.
Definitions are provided for all covered items (e.g., baby bottle, baby formula, diaper, maternity clothing, menstrual hygiene product, etc.).
The Alabama Department of Revenue shall adopt rules and develop forms to implement the act.
The act becomes effective on October 1, 2024.

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 & Revenue