SB159 Alabama 2025 Session

Updated Feb 23, 2026

Summary

Primary Sponsor: Arthur OrrSenator
Republican
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: SB159 would create a state sales and use tax exemption for personal purchases of certain baby, maternity, and menstrual hygiene items, starting September 1, 2025.
What This Bill Does
The bill exempts the gross receipts from selling baby formula, baby bottles, baby wipes, breast milk pumping equipment and supplies, diapers, maternity clothing, and menstrual hygiene products from Alabama's state sales and use taxes when bought for personal use. It provides definitions for these items to determine eligibility. It also authorizes rulemaking to implement and administer the exemption, which applies to taxes under Articles 1 and 2 of Chapter 23, Title 40 of the Code.

Who It Affects
Families and individuals in Alabama who purchase baby supplies, infant formula, maternity clothing, and menstrual hygiene products for personal use would not pay state sales tax on these items.
Retailers and sellers in Alabama who sell these items would need to apply the exemption at checkout and follow any new rulemaking requirements to implement and administer the exemption.

Key Provisions
Exempts gross receipts from sale of baby formula, baby bottles, baby wipes, breast milk pumping equipment and supplies, diapers, maternity clothing, and menstrual hygiene products for personal use from state sales and use taxes.
Defines key terms used in the exemption (e.g., baby bottle, baby formula, baby wipe, breast milk pumping product, breast pump, diaper, maternity clothing, menstrual hygiene product).
Provides for rulemaking authority to implement the exemption.
Effective date: September 1, 2025.

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