AL SB62

Exempts the following items from Alabama state sales and use taxes: baby formula, baby bottles, baby wipes, breast milk pumping equipment, breast pumps, diapers, maternity clothing, and menstrual hygiene products when purchased for personal use.

Defines menstrual hygiene products to include tampons, menstrual pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups in both disposable and washable versions.

Defines maternity clothing as any clothing designed for a woman to wear during pregnancy and the postpartum period that accommodates changes in body size and shape.

Requires the Alabama Department of Revenue to adopt rules and develop tax forms, directions, and worksheets necessary to implement the exemption.

Effective date: October 1, 2024; passed the Alabama Senate on February 29, 2024, with a vote of 26-0.