Covered items include:
- Clothing, including footwear (excluding accessories or sports equipment), which do not exceed one-hundred dollars ($100 per item).
- Computers and computer software (not exceeding $750 per item).
- School supplies and instructional materials (not exceeding $50 per item).
Now that we've joined other states in having a Sales Tax Holiday, it will be an annual event. The law also states that from now on, each year the sales tax holiday begins at 12:01 a.m. on the first Friday in August and ends at twelve midnight the following Sunday. Also, county and city taxes can be waived during the same time period (and no other time) "during and under the same terms, conditions, and definitions as the state sales tax holiday."
For the 2013 Sales Tax Holiday, the cities of Huntsville and Madison and the county of Madison, have notified the Alabama Department of Revenue that they will be waiving their sales taxes as well. The complete list shows which cities and which counties in the entire state are waiving their taxes this year and which are planning on continuing to waive them every year hereafter.
In summary, the whole state is participating in the state sales tax holiday, but the local governments have a choice as to whether they will be waiving the local taxes as well. All retailers are required to participate during the sales tax holiday.
For more information, contact the Alabama Dept. of Revenue from 8:00 a.m. – 5:00 p.m., CST, Monday through Friday, at (334) 242-1490 or (866) 576-6531.