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AL SB159
Bill
AI Summary
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Exempts the purchase of baby formula, baby bottles, baby wipes, breast milk pumping equipment, breast pumps, and diapers from Alabama state sales and use taxes.
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Exempts maternity clothing and menstrual hygiene products (tampons, menstrual pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups in disposable and washable versions) from state sales and use taxes.
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Provides detailed definitions for each exempt product category to clarify what items qualify for the tax exemption.
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Becomes effective on September 1, 2025.
Legislative Description
Taxation, sales tax exemptions, sales and use tax exemption provided for certain purchases of diapers, baby supplies, baby formula, maternity clothing, and menstrual hygiene products
Taxation & Revenue
Last Action
Currently Indefinitely Postponed
5/6/2025