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AL HB438
Bill
Status
5/4/2023
Primary Sponsor
Neil Rafferty
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AI Summary
HB438 Summary
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Exempts purchases of diapers for personal use from Alabama state sales and use tax, including both adult incontinence products and children's diapers.
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Exempts purchases of menstrual hygiene products (tampons, menstrual pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups) from sales and use tax.
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Defines "diaper" as any absorbent diaper or undergarment used for incontinence in adults or designed for children unable to control bladder or bowel movements.
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Establishes penalties of $500 to $2,000 in fines and 6 months to 1 year in county jail for violations of the exemption provisions.
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Becomes effective September 1, 2023, with the Alabama Department of Revenue authorized to adopt implementing rules and tax forms.
Legislative Description
To amend Section 40-23-4, as last amended by Act 2022-291, Act 2022-293, Act 2022-373, and Act 2022-199, Code of Alabama 1975, relating to sales tax exemptions; to provide for a sales and use tax exemption for certain purchases of diapers; to provide for a sales and use tax exemption for certain purchases of menstrual hygiene products; to provide for definitions; and to provide for rulemaking authority.
Last Action
Introduced and Referred to House Ways and Means Education
5/4/2023