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AL HB233
Bill
Status
2/2/2022
Primary Sponsor
Neil Rafferty
Click for details
AI Summary
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Exempts purchases of diapers and feminine hygiene products for personal use from Alabama state sales and use taxes.
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Defines "diaper" as any absorbent diaper or undergarment used for incontinence in adults or designed for children who cannot yet control bladder or bowel movements.
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Defines "feminine hygiene product" as tampons, menstrual pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups in both disposable and washable versions.
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Authorizes the Alabama Department of Revenue to adopt rules and develop tax forms, directions, and worksheets necessary to implement the exemption.
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Becomes effective on the first day of the third month following passage and approval by the Governor.
Legislative Description
Taxation, sales tax exemptions, sales and use tax exemption provided for certain purchases of diapers and feminine hygiene products, Sec. 40-23-4 am'd.
Taxation
Last Action
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
2/2/2022