HB51 Enrolled is a legislative bill that amends Section 40-23-4 of the Code of Alabama 1975 to introduce a new sales and use tax exemption for the gross proceeds from the sale of hearing instruments, including hearing aids. This exemption is designed to alleviate the financial burden on individuals who require these medical devices. The bill does not indicate any deletions from the current law, suggesting that all existing exemptions will remain intact with the addition of the new exemption for hearing instruments. The bill also details other exemptions, such as those for agricultural products, fuel for commercial fishing vessels, and prescribed medicines for seniors, and outlines the required documentation to prove eligibility for these exemptions.

Furthermore, HB51 includes a range of other sales tax exemptions, such as those for grass sod, farm-to-market tomato production items, liquefied petroleum gas for agricultural purposes, and aircraft not domiciled in Alabama. It also exempts sales related to national championship sporting events, air carriers with a hub operation in the state, and offshore drilling equipment. Additionally, the bill provides exemptions for bingo games, sales of fruit by producers, and sales of domestically mined coal for cogeneration plants. The exemption for hearing instruments is set to be effective from October 1, 2024, to September 30, 2029, and does not automatically extend to county or municipal sales taxes unless approved locally. The bill also extends exemptions for military and transport aircraft maintenance parts until May 30, 2027, and includes punitive measures for violations. HB51 will become effective on September 1, 2024, and has been passed by both the Senate and the House.

Statutes affected:
Introduced: 40-23-4
Engrossed: 40-23-4
Enrolled: 40-23-4