Alabama legislation · 2025 Regular Session
Alabama HB315: Taxation; to adjust the dollar value cap based on Consumer Price Index (CPI) of certain items exempt from sales tax during certa
Status: Signed into law, May 14, 2025
Taxation; to adjust the dollar value cap based on Consumer Price Index (CPI) of certain items exempt from sales tax during certain weekends
What the bill says
An Act, Relating to sales tax; to amend Sections 40-23-210 and 40-23-230, Code of Alabama 1975, to require the Department of Revenue to adjust the dollar value of certain covered items based on changes in the Consumer Price Index; and to amend Sections 40-23-213 and 40-23-233, Code of Alabama 1975, to increase the number of days prior to which a local government must pass a resolution or ordinance to adopt such exemptions for local sales taxes.
From the enrolled text:
An Act, Relating to sales tax; to amend Sections 40-23-210 and 40-23-230, Code of Alabama 1975, to require the Department of Revenue to adjust the dollar value of certain covered items based on changes in the Consumer Price Index; and to amend Sections 40-23-213 and 40-23-233, Code of Alabama 1975, to increase the number of days prior to which a local government must pass a resolution or ordinance to adopt such exemptions for local sales taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Section 40-23-210, Code of Alabama 1975, is amended to read as follows: "§40-23-210 (a) As used in this article, the term "covered items" means the following: (1) Articles of clothing with a sales price of one hundred dollars ($100), or less, per article of clothing. a. "Clothing" means all human wearing apparel suitable for general use including sandals, shoes, and sneakers. "Clothing" shall not include the following: 1. Belt buckles sold separately. 2. Costume masks sold separately. 3. Patches and emblems sold separately. 4. Sewing equipment and supplies including, but not limited to, knitting needles, patterns, pins, scissors, sewing machines, sewing needles, tape measures, and thimbles. 5. Sewing materials that become part of "clothing" Page 5. Sewing materials that become part of "clothing" HB315 Enrolled including, but not limited to, buttons, fabric, lace, thread, …
Sponsors
- Lovvorn, Joe (R, HD-079) · primary sponsor
- Bolton, Ron (R, HD-061)
- Marques, Rhett (R, HD-091)
- Paramore, Marcus (R, HD-089)
- Reynolds, Rex (R, HD-021)
- Matt Woods (R, SD-005)
- Clouse, Steve (R, HD-093)
- Shaver, Ginny (R, HD-039)
- McClammy, Patrice (D, HD-076)
- Kiel, Jamie (R, HD-018)
- Underwood, Kerry (Bubba) (R, HD-003)
- Pringle, Chris (R, HD-101)
Latest actions
- : Enacted
- : Signature Requested
- : Delivered to Governor
- : Motion to Read a Third Time and Pass - Adopted Roll Call 913
- : Ready to Enroll
- : Enrolled
- : Third Reading in Second House
- : Carried Over to the Call of the Chair
- : Read for the Second Time and placed on the Calendar
- : Reported Out of Committee Second House
Votes
- House Roll Call #1251 (April 8, 2026): 92 yea, 0 nay, passed
- Senate Roll Call #1161 (April 7, 2026): 35 yea, 0 nay, passed
- Senate Roll Call #1160 (April 7, 2026): 35 yea, 0 nay, passed
- Senate Roll Call #1159 (April 7, 2026): 35 yea, 0 nay, passed
- House Roll Call #896 (March 17, 2026): 27 yea, 0 nay, passed
- House Roll Call #895 (March 17, 2026): 70 yea, 0 nay, passed
Subjects: Taxation & Revenue
Common questions
- What is HB315?
- HB315 is a bill in the Alabama Legislature (2025 Regular Session): Taxation; to adjust the dollar value cap based on Consumer Price Index (CPI) of certain items exempt from sales tax during certa.
- What does HB315 do?
- In its own words: An Act, Relating to sales tax; to amend Sections 40-23-210 and 40-23-230, Code of Alabama 1975, to require the Department of Revenue to adjust the dollar value of certain covered items based on changes in the Consumer Price Index; and to amend Sections 40-23-213 and 40-23-233, Code of Alabama 1975, to increase the number of days prior to which a local government must pass a resolution or ordinance to adopt such exemptions for local sales taxes.
- What is the status of HB315?
- Signed into law as of May 14, 2025. Latest action: Enacted (May 14, 2025).
- Who sponsored HB315?
- Lovvorn, Joe (R, HD-079), with 11 co-sponsors.
- Where is the official record for HB315?
- On the Alabama Legislature website: https://alison.legislature.state.al.us/instrument/2025RS/HB315
Source: official Alabama record. Tracked by Delilah, AI for legislation across all 50 states and Congress.