AL HB152

Establishes state sales and use tax exemption for baby formula, baby bottles, baby wipes, breast milk pumping equipment, breast pumps, diapers, maternity clothing, and menstrual hygiene products for personal use from September 1, 2025 through August 31, 2028.

Exemption applies to state portion of sales and use taxes only; county and municipal taxes are excluded unless individually approved by local resolution or ordinance.

Defines eight categories of exempt products with specific criteria, including baby bottles with nipples, infant formula as milk substitute, menstrual hygiene products in disposable and washable forms, and maternity clothing designed for pregnancy and postpartum periods.

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

Becomes effective September 1, 2025; passed by House on March 20, 2025 and Senate on May 6, 2025.