Sales Tax Certificate of Exemption for Hearing Instruments

Sales Tax Certificate of Exemption for Hearing Instruments

Act 2024-400 provides for a state sales and use tax exemption for hearing instruments as defined in §34-14-1Code of Ala. 1975, including hearing aids. The exemption shall commence on October 1, 2024, and end on September 30, 2029.

Section 34-14-1, Code of Ala. 1975, defines hearing instruments as any wearable instrument or device designed for or offered for the purpose of aiding or compensating for impaired human hearing,

The exemption shall not apply to county or municipal sales or use taxes unless approved by resolution or ordinance adopted by the local governing body.

For more information, email [email protected].

Contact
Sales and Use Tax Division
Exemption Unit
P.O. Box 327710
Montgomery, AL 36132-7710
334-242-1490
[email protected]

Download a pdf of this notice.