HB 315 Alabama House · 2025 Regular Session

Taxation; to adjust the dollar value cap based on Consumer Price Index (CPI) of certain items exempt from sales tax during certain weekends

HB 315 requires the Department of Revenue to adjust the dollar value caps for certain items exempt from sales tax during designated weekends, such as clothing, computers, and school supplies. These adjustments will be based on changes in the Consumer Price Index (CPI) and will occur every five years, starting in 2026. Additionally, the bill increases the advance notice period for local governments to pass resolutions or ordinances adopting these sales tax exemptions for local sales taxes. This bill affects consumers purchasing these items and local governments implementing sales tax holidays.

Bill status signed all 5 stages cleared

Introduction

Feb 2025

Committee Review

Apr 2025

House Passage

Mar 2025

Senate Passage

May 2025

Signed into Law

May 2025

Introduced Feb 20, 2025 Signed May 14, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Enrolled · 6 edits · May 14, 2025

MODERATE

The bill was finalized and enrolled for passage, with several substantive changes to sales tax exemptions. The definition of 'clothing' was expanded to include specific accessories like briefcases, handbags, and jewelry, while protective and sports equipment definitions were updated with new items. School supply exemptions were significantly expanded with a comprehensive list of 19 items, and computer-related exemptions were clarified with new definitions for software and school supplies.

Scope change

The bill's scope was expanded to include more items under sales tax exemptions, particularly for clothing accessories, protective equipment, sports gear, and school supplies.

DEFINITION

Added specific examples of clothing accessories including briefcases, cosmetics, handbags, jewelry, and watches to the definition of what is excluded from 'clothing'.

Updated protective equipment list to include tool belts and welder gloves/masks while removing items like costume masks and patches.

Added new definition for 'computer software' and expanded 'school computer supplies' to include printers and printer supplies.

Expanded school supply exemption list from 1 item to 19 items including binders, calculators, folders, and various writing materials.

ELIGIBILITY

Changed the structure of clothing accessory exclusions from a general description to a specific enumerated list with Roman numerals.

MODIFIED

Updated bill status from 'Introduced' to 'Enrolled' and corrected section numbering throughout the document.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 1, 2025

Upper · Passed

Motion to Read a Third Time and Pass - Adopted Roll Call 913

upper

Apr 2, 2025

Upper · Passed

Reported Out of Committee Second House

upper

Mar 4, 2025

Upper · Passed

Pending Committee Action in Second House (Finance and Taxation Education)

upper

Mar 4, 2025

Lower · Passed

Motion to Add Cosponsor - Adopted Roll Call 320

lower

Mar 4, 2025

Lower · Passed

Motion to Read a Third Time and Pass - Adopted Roll Call 319

lower

Feb 26, 2025

Lower · Passed

Reported Out of Committee House of Origin

lower

Feb 20, 2025

Lower · Passed

Pending Committee Action in House of Origin (Ways and Means Education)

lower

1 primary · 0 co-sponsors