Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-3 - EXEMPTIONS FROM SALES AND USE TAX › Section 810-6-3-.65 - Sales Tax Holiday for "Back-to-School"

Current through Register Vol. 42, No. 9, June 28, 2024
(1) In accordance with Section
			 40-23-211,
Code of Ala. 1975
, the Back-to-School Sales Tax
			 Holidays will be held each year on the third full weekend of July beginning at
			 12:01 a.m. on Friday and ending at twelve midnight on the following Sunday,
			 whereby no state sales or use tax will be due on "covered items" as defined
			 herein. This annual period during which purchases of covered items are exempt
			 from state sales and use taxes is referred to as the "Back-to-School" Sales Tax
			 Holiday
(2) Any county or
			 municipality may, by resolution or ordinance adopted at least 30 days prior to
			 the third full weekend of July, 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 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 30 days prior to the effective date of the resolution or
			 ordinance. The Department will compile this information into a list of all
			 counties and municipalities participating in the "Back-to-School" Sales Tax
			 Holiday and issue a current publication of the list on its website.
(3) "Covered items" means: Articles of
			 clothing with a sales price of one hundred dollars ($100), or less, per article
			 of clothing. The exemption applies regardless of how many items are sold on the
			 same invoice to a customer. "Clothing" means all human wearing apparel suitable
			 for general use including sandals, shoes and sneakers. Clothing shall not
			 include the following listed items which are excluded from the exemption:
(a) Belt buckles sold separately;
(b) Costume masks sold separately;
(c) Patches and emblems sold
			 separately;
(d) Sewing equipment
			 and supplies including, but not limited to, knitting needles, patterns, pins,
			 scissors, sewing machines, sewing needles, tape measures, and
			 thimbles;
(e) Sewing materials that
			 become part of "clothing" including, but not limited to, buttons, fabric, lace,
			 thread, yarn, and zippers;
(f) In
			 addition to (a) through (e) above, clothing shall not include clothing
			 accessories or equipment, protective equipment, or sport or recreational
			 equipment, as defined in 1., 2., and 3. below, and which are therefore taxable:
1. "Clothing accessories or equipment" means
			 incidental items worn on the person or in conjunction with "clothing." The
			 following list includes examples of "clothing accessories or equipment" and is
			 not intended to be an all-inclusive list:
(i)
			 briefcases;
(ii)
			 cosmetics;
(iii) hair notions,
			 including, but not limited to, barrettes, hair bows, and hair nets;
(iv) handbags;
(v) handkerchiefs;
(vi) jewelry;
(vii) sun glasses,
			 non-prescription;
(viii)
			 umbrellas;
(ix) wallets;
(x) watches; and
(xi) wigs and hair pieces.
2. "Protective equipment" means
			 items for human wear and designed as protection of the wearer against injury or
			 disease or as protections against damage or injury of other persons or property
			 but not suitable for general use. The following list includes examples of
			 "protective equipment" and is not intended to be an all-inclusive list:
(i) breathing masks;
(ii) clean room apparel and
			 equipment;
(iii) ear and hearing
			 protectors;
(iv) face
			 shields;
(v) hard hats;
(vi) helmets;
(vii) paint or dust respirators;
(viii) protective gloves;
(ix) safety glasses and goggles;
(x) safety belts;
(xi) tool belts; and
(xii) welders gloves and masks.
3. "Sport or recreational
			 equipment" means items designed for human use and worn in conjunction with an
			 athletic or recreational activity that are not suitable for general use. The
			 following list includes examples of "sport or recreational equipment" and is
			 not intended to be an all-inclusive list:
(i)
			 ballet and tap shoes;
(ii) cleated
			 or spiked athletic shoes;
(iii)
			 gloves, including, but not limited to, baseball, bowling, boxing, hockey, and
			 golf; goggles;
(iv) hand and elbow
			 guards;
(v) life preservers and
			 vests;
(vi) mouth guards;
(vii) roller and ice skates;
(viii) shin guards;
(ix) shoulder pads;
(x) ski boots;
(xi) waders; and
(xii) wetsuits and fins.