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Alabama HB438

To amend Section 40-23-4, as last amended by Act 2022-291, Act 2022-293, Act 2022-373, and Act 2022-199, Code of Alabama 1975, relating to sales tax exemptions; to provide for a sales and use tax exemption for certain purchases of diapers; to provide for a sales and use tax exemption for certain purchases of menstrual hygiene products; to provide for definitions; and to provide for rulemaking authority.