HB152 Alabama 2025 Session

Summary

Primary Sponsor

Neil RaffertyRepresentative

Democrat

Session

2025 Regular Session

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

Alabama will temporarily exempt the state portion of sales tax on certain baby and maternity products purchased for personal use from Sept 1, 2025 to Aug 31, 2028.

What This Bill Does

It creates a state sales tax exemption for personal purchases of baby formula, baby bottles, baby wipes, breast milk pumping products and pumps, diapers, maternity clothing, and menstrual hygiene products. The exemption applies only to the state portion of the tax; local (county or municipal) taxes may still apply unless a local government adopts its own exemption. The Department of Revenue will establish rules and forms to implement the exemption.

Who It Affects

• Individuals and families buying the listed items for personal use will pay less state sales tax during the effective period.
• Local governments and retailers: local tax treatment depends on whether a local exemption is adopted; state implementation rules and forms will guide how the exemption works.

Key Provisions

• Exemption applies to the state portion of sales and use taxes from September 1, 2025, through August 31, 2028, for specified items.
• Items covered include baby formula, baby bottles, baby wipes, breast milk pumping products and pumps, diapers, maternity clothing, and menstrual hygiene products.
• The exemption does not apply to county or municipal taxes unless an local government enacts its own exemption.
• The Alabama Department of Revenue will adopt rules and develop forms to implement the exemption.

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