HB51 Summary

• Amends Section 40-23-4, Code of Alabama 1975, to add a new sales and use tax exemption for hearing instruments and hearing aids, effective October 1, 2024.

• Exemption period runs from October 1, 2024, through September 30, 2029, unless extended by future legislative action.

• Exemption applies only to state sales tax; local county and municipal sales taxes are excluded unless specifically approved by local resolution or ordinance.

• Hearing instruments are defined according to Section 34-14-1 of Alabama Code.

• Effective date of the legislation is September 1, 2024.