HB51 Enrolled is a comprehensive bill that amends the Code of Alabama 1975 to update and clarify various sales and use tax exemptions. The bill introduces a new exemption for the gross proceeds from the sale of hearing instruments, including hearing aids, which is to be effective from October 1, 2024, to September 30, 2029. This exemption aims to make hearing aids more affordable by removing the additional cost of sales tax. The bill also includes a range of other exemptions, such as for life-saving equipment on watercraft, fuel for manufacturing, tangible personal property sold to educational institutions and governments, pollution control devices, warranty repairs, food sold by hospital canteens, agricultural supplies, and prescribed medicines for seniors. It specifies the documentation required for seniors to prove eligibility for the medicine exemption and outlines penalties for providing false proof of age.

Additionally, HB51 Enrolled exempts sales of grass sod, farm-to-market tomato production items, liquefied petroleum gas for agricultural purposes, state nursery sales, aircraft not domiciled in Alabama, diesel fuel for off-highway agricultural use, admissions to certain sporting events, sales to air carriers, and sales of drilling equipment for offshore exploration. It also exempts bingo game receipts, sales of fruit by producers, sales of domestically mined coal for cogeneration plants, and sales of metal for investment purposes. The bill includes provisions for exemptions on parts and components used in aircraft maintenance, bullion or money sales, school lunches, photography services, and adaptive equipment for motor vehicles. The act is set to become effective on September 1, 2024, and has been amended and passed by the Senate and concurred by the House.

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