---
type: "Bill"
title: "Sales and use tax, durable medical equipment and medical supplies revised."
description: "Taxation & Revenue"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2024rs"
identifier: "HB 131"
citation: "Alabama HB 131 (2024rs)"
classification: ["bill"]
subjects: ["Taxation & Revenue"]
status: "enacted"
primary_sponsors: ["Mack Butler"]
version_count: 5
action_count: 21
vote_count: 5
first_action: "2024-02-07T05:00:00+00:00"
last_action: "2024-05-16T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/6b9c5056-2a9d-4c1d-b487-f334581f6426"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "5939967a32a44f8adf4c14905bd5f08fac1f27d31c03439768b2f22e12b559ac"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-al"]
---

# Alabama HB 131 (2024rs) — Sales and use tax, durable medical equipment and medical supplies revised.

Taxation & Revenue

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/HB131-int.pdf)
2. **Act 2024-391** (committee substitute) — [source](http://arc-sos.state.al.us/ucp/L1548612.AI1.pdf)
3. **Amendment IL9AWZW-1** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/IL9AWZW-1.pdf)
4. **Engrossed** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/HB131-eng.pdf)
5. **Enrolled** (enrolled) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/HB131-enr.pdf)

## Votes

- Roll of the H for Vote 102 on HB131 (2024 Regular Session) — **100–0** (pass) · lower
- Roll of the H for Vote 103 on HB131 (2024 Regular Session) — **101–0** (pass) · lower
- Roll of the S for Vote 1178 on HB131 (2024 Regular Session) — **35–0** (pass) · upper
- Roll of the S for Vote 1177 on HB131 (2024 Regular Session) — **35–0** (pass) · upper
- Roll of the H for Vote 101 on HB131 (2024 Regular Session) — **99–0** (pass) · lower

## Sponsors

- Mack Butler — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-05-16T04:00:00+00:00** Enacted `became-law`
- **2024-05-08T04:00:00+00:00** Signature Requested
- **2024-05-08T04:00:00+00:00** Delivered to Governor `executive-receipt`
- **2024-05-08T04:00:00+00:00** Enrolled
- **2024-05-08T04:00:00+00:00** Ready to Enroll
- **2024-05-08T04:00:00+00:00** Motion to Read a Third Time and Pass - Adopted Roll Call 1178 `passage`
- **2024-05-08T04:00:00+00:00** Third Reading in Second House
- **2024-03-06T05:00:00+00:00** Read for the Second Time and placed on the Calendar (State Governmental Affairs)
- **2024-03-06T05:00:00+00:00** Reported Out of Committee Second House
- **2024-02-27T05:00:00+00:00** Pending Committee Action in Second House (State Governmental Affairs)
- **2024-02-27T05:00:00+00:00** Read for the first time and referred to the Senate Committee on State Governmental Affairs `reading-1, referral-committee`
- **2024-02-22T05:00:00+00:00** Engrossed
- **2024-02-22T05:00:00+00:00** Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 103 `passage`
- **2024-02-22T05:00:00+00:00** Motion to Adopt - Adopted Roll Call 102
- **2024-02-22T05:00:00+00:00** SG Substitute Offered (State Government) `amendment-introduction`
- **2024-02-22T05:00:00+00:00** Third Reading in House of Origin
- **2024-02-21T05:00:00+00:00** Read for the Second Time and placed on the Calendar (State Government)
- **2024-02-21T05:00:00+00:00** Reported Out of Committee House of Origin
- **2024-02-07T05:00:00+00:00** Pending Committee Action in House of Origin (State Government)
- **2024-02-07T05:00:00+00:00** Read for the first time and referred to the House Committee on State Government `reading-1, referral-committee`
- **2024-05-15T20:10:00+00:00** Enacted as 2024-391 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6b9c5056-2a9d-4c1d-b487-f334581f6426`. Confidence: reported (aggregated from official Alabama legislature records).