Alabama Statutes
§ 40-23-211 — Tax Exemption on Covered Items
Alabama·Title 40 Revenue and Taxation·Ch. 23 Sales and Use Taxes·Art. 7 School Items Annual Sales Tax Holiday
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 Conversion