HB51 Alabama 2024 Session

Summary

Primary Sponsor

Margie WilcoxRepresentative

Republican

Session

Regular Session 2024

Title

Taxation, sales tax exemptions, sales and use tax exemption provided for purchases of hearing instruments, including hearing aids.

Summary

HB51 would exempt the sale of hearing instruments, including hearing aids, from Alabama's state sales tax, with a temporary 2024–2029 window and local opt-in provisions for county and municipal taxes.

What This Bill Does

It amends the state's sales tax law to exempt the gross proceeds from selling hearing instruments, including hearing aids, from state sales and use tax. It creates a temporary exemption starting October 1, 2024 and ending September 30, 2029 (unless extended) for such sales, and specifies that the exemption applies to items defined as hearing instruments (including hearing aids). The exemption cannot automatically apply to county or municipal taxes unless a local government approves it. The act becomes effective September 1, 2024, with the hearing instrument exemption taking effect in October 2024.

Who It Affects

• Consumers in Alabama who purchase hearing instruments (including hearing aids) will pay no state sales tax on those items during the exemption period.
• Retailers and sellers of hearing instruments will not collect state sales tax on those items during the exemption period; local tax implications depend on whether counties or municipalities opt in via local approval.

Key Provisions

• Exempts the gross proceeds from the sale of hearing instruments, including hearing aids, from Alabama state sales and use tax (Section 40-23-4).
• Imposes a temporary exemption for hearing instruments from October 1, 2024 to September 30, 2029, unless extended, with the exemption applying to items defined in Section 34-14-1 (including hearing aids).
• The exemption does not automatically apply to county or municipal sales taxes unless approved by the applicable local government.
• Effective date: September 1, 2024; the hearing instrument exemption starts 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