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Bill

HB 152

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

2025 Regular Session Introduced by Neil Rafferty

Alabama exempts diapers, baby formula, baby supplies, maternity clothing, and menstrual hygiene products from state sales tax, reducing costs for families purchasing these necessities.

Enacted
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WeVote Research Nonpartisan
Bill Summary · HB 152

Legislative bill overview

HB 152 exempts diapers, baby supplies, baby formula, maternity clothing, and menstrual hygiene products from Alabama's sales and use tax. This creates a new category of tax-exempt essential goods focused on reproductive health, infant care, and pregnancy-related purchases.

Why is this important

Sales tax exemptions directly reduce out-of-pocket costs for families, particularly low-income households that spend a higher percentage of income on these necessities. These are recurring expenses that affect millions of Alabamians annually—diapers alone cost families hundreds of dollars yearly—making the exemption economically meaningful for household budgets.

Potential points of contention

  • Revenue impact: State loses tax revenue from previously taxable sales, requiring either budget adjustments or alternative funding sources
  • Defining scope: "Baby supplies" and "maternity clothing" require clear regulatory definitions to prevent ambiguity or disputes at point of sale
  • Equity concerns: Some argue exemptions should apply to other essentials (food, hygiene products beyond menstrual items) or question whether tax policy is the most effective way to address affordability

Compiled from official sources — confirm details with the bill’s official record.

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