Hearing
House Ways and Means Education Hearing
Room 200 at 09:00:00
SB62 Alabama 2024 Session
Updated Feb 23, 2026
Notable
Summary
- Primary Sponsor
Arthur OrrSenatorRepublican- 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
SB62 would remove state sales and use tax on purchases of certain baby, maternity, and menstrual hygiene items for personal use, starting October 1, 2024.
What This Bill DoesIt creates a state sales and use tax exemption for purchases of baby formula, baby bottles, baby wipes, breast milk pumping equipment and related items, diapers, maternity clothing, and menstrual hygiene products when bought for personal use. It provides definitions for these items to clarify what qualifies. It requires the Alabama Department of Revenue to adopt rules and create forms to implement the exemption. The exemption takes effect on October 1, 2024.
Who It Affects- Consumers and families purchasing baby supplies, diapers, maternity clothing, and menstrual hygiene products for personal use would not pay state sales tax on those items.
- Retailers and tax administrators in Alabama would implement the exemption at point of sale and follow new Department of Revenue rules and forms.
Key ProvisionsAI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.- Exempts gross receipts from the sale or sale of baby formula, baby bottles, baby wipes, breast milk pumping equipment, breast pump, diapers, maternity clothing, and menstrual hygiene products for personal use from state sales and use taxes.
- Provides definitions for key terms: baby bottle, baby formula, baby wipe, breast milk pumping product, breast pump, diaper, maternity clothing, and menstrual hygiene product.
- Requires the Alabama Department of Revenue to adopt rules and develop necessary tax forms and guidance to effectuate the exemption.
- Effective date: October 1, 2024.
- Subjects
- Taxation & Revenue
Bill Actions
H
Read for the Second Time and placed on the Calendar
H
Reported Out of Committee Second House from House Ways and Means Education T47E959-1
H
Ways and Means Education 1st Amendment G41V6CC-1
H
Engrossed
H
Pending House Ways and Means Education
H
Read for the first time and referred to the House Committee on Ways and Means Education
S
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 152
S
Orr motion to Adopt - Adopted Roll Call 151 KI6FA5U-1
S
F&TE Amendment Offered KI6FA5U-1
S
Third Reading in House of Origin
S
F&TE Amendment Offered KI6FA5U-1
S
Third Reading in House of Origin
S
KI6FA5U-1
S
KI6FA5U-1
S
Read for the Second Time and placed on the Calendar
S
Reported Out of Committee House of Origin
S
Pending Senate Finance and Taxation Education
S
Read for the first time and referred to the Senate Committee on Finance and Taxation Education
Calendar
Hearing
Senate Finance and Taxation Education Hearing
Finance and Taxation at 10:00:00
Bill Text
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Votes
Third Reading House of Origin
Yes
33
Absent
2
Passed House Of Origin
Yes
26
Absent
9
Orr amendment KI6FA5U-1
Yes
26
No
3
Absent
6
Documents
Bill Text (Engrossed)
SB62 Alabama 2024 Session - Engrossed
Bill Text (Introduced)
SB62 Alabama 2024 Session - Introduced
Amendment
Senate Finance and Taxation Education Orr amendment adopted
Amendment
House Ways and Means Education Reported Out of Committee Second House
Amendment
House Ways and Means Education COMMITTEE_INSTRUMENT_CHANGE_ADOPTED
Fiscal Note
Fiscal Note - As Introduced
Fiscal Note
Fiscal Note - As Passed First Chamber Committee
Fiscal Note
Fiscal Note - As Passed First Chamber
Fiscal Note
Fiscal Note - As Passed Second Chamber Committee
Fiscal Note
Fiscal Note - As Passed First Chamber
Source: Alabama Legislature