Background: Under existing Alabama law, various exemptions and exclusions apply to state sales and use taxes, but essential health and hygiene products like baby supplies, maternity clothing, and menstrual hygiene products are still subject to taxation. HB 152 seeks to address this by exempting purchases of baby formula, diapers, baby wipes, breast milk pumping equipment, maternity clothing, and menstrual hygiene products from the state portion of sales and use tax. Additionally, the bill allows local governments to opt in and extend this exemption to county and municipal sales taxes. The exemption period would begin on September 1, 2025, and last until August 31, 2028.
Our Position: The ACLU of Alabama supports HB 152. We use a reproductive justice framework to guide our health and justice policy work: There is a “human right to maintain personal bodily autonomy, have children, not have children, and parent the children we have in safe and sustainable communities.” When families struggle to afford diapers, it forces them to choose between their children’s health and other needs. People who cannot afford menstrual products may use other household items to manage their period, or ration pads or tampons to make them last longer. This can contribute to poor physical health outcomes. Currently, these products are taxed as though they are not basic necessities. By exempting these essential products from state sales tax, this bill will help alleviate economic hardship for families and ensure equitable access to necessary health and hygiene items.
