Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.66 - Sales Tax Holiday For Severe Weather Preparedness

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Beginning at 12:01 a.m. on Friday, July
			 6, 2 012, and ending at twelve midnight on Sunday, July 8, 2012, a sales tax
			 holiday is enacted pursuant to Act No. 2012-256, whereby no state sales or use
			 tax is due on "covered items" as defined herein. For each year thereafter, the
			 sales tax holiday begins at 12:01 a.m. on the Friday of the last full weekend
			 in February and ends at twelve midnight the following Sunday. This sales tax
			 holiday is referred to as the Severe Weather Preparedness Sales Tax
			 Holiday.
(2) Pursuant to Act No.
			 2012-256, any county or municipality may, by resolution or ordinance adopted at
			 least 14 days prior to July 6, 2012 and at least 30 days prior to the last full
			 weekend of February in subsequent years, provide for the exemption of "covered
			 items" from county or municipal sales or use taxes during the same time period,
			 under the same terms, conditions, and definitions as provided in this rule for
			 the state sales tax holiday. A county or municipality is prohibited from
			 providing for a sales and use tax exemption during any period other than
			 concurrently with a state sales tax holiday. A participating county or
			 municipality shall submit a certified copy of their adopted resolution or
			 ordinance providing for the sales tax holiday, and any subsequent amendments
			 thereof, to the Alabama Department of Revenue at least 14 days prior to the 2
			 012 holiday and at least 30 days prior to the holiday in subsequent years. The
			 Department will compile this information into a list of all counties and
			 municipalities participating in the Severe Weather Preparedness Sales Tax
			 Holiday and issue a current publication of the list on its website.
(3) "Covered items" include the following
			 selling for $60 or less per item:
(a) Any
			 package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries,
			 excluding coin batteries and automobile and boat batteries;
(b) Any cellular phone battery or cellular
			 phone charger;
(c) Any portable
			 self-powered or battery-powered radio, two-way radio, weatherband radio, or
			 NOAA weather radio;
(d) Any
			 portable self-powered light source, including battery-powered flashlights,
			 lanterns, or emergency glow sticks;
(e) Any tarpaulin, plastic sheeting, plastic
			 drop cloths or other flexible, waterproof sheeting;
(f) Any ground anchor system, such as bungee
			 cords or rope, or tie-down kit;
(g)
			 Any duct tape;
(h) Any plywood,
			 window film or other materials specifically designed to protect window
			 openings;
(i) Any non-electric food
			 storage cooler or water storage container;
(j) Any non-electric can opener;
(k) Any artificial ice, blue ice, ice packs,
			 or reusable ice;
(l) Any
			 self-contained first aid kit;
(m)
			 Any fire extinguisher, smoke detector or carbon monoxide detector;
			 and,
(n) Any gas or diesel fuel
			 tank or container.