Alabama Statutes
§ 40-23-211 — Tax Exemption on Covered Items
Alabama § 40-23-211
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 23Sales and Use Taxes
Art. 7School Items Annual Sales Tax Holiday
This text of Alabama § 40-23-211 (Tax Exemption on Covered Items) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 40-23-211 (2026).
Text
Covered items, as defined herein, are exempted from paying the state sales and use tax during the period from 12:01 a.m. on the third Friday in July of each year and ending at 12 midnight the following Sunday. Items normally sold in pairs shall not be separated to qualify for the exemption provided for in this article.
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Legislative History
(Act 2006-574, p. 1507, §2; Act 2017-120, §1.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-23-211, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-23-211.