Alabama § 40-23-213 County and Municipal Exemptions Authorized

Alabama Statutes

§ 40-23-213 — County and Municipal Exemptions Authorized

Alabama·Title 40 Revenue and Taxation·Ch. 23 Sales and Use Taxes·Art. 7 School Items Annual Sales Tax Holiday

Any county or municipality, by resolution or ordinance adopted at least 90 days prior to the third full weekend of July, may provide for the exemption of covered items from county or municipal sales and use taxes during a period commencing at 12:01 a.m. on the third Friday in July of each year and ending at 12 midnight the following Sunday under the same terms, conditions, and definitions as provided for the state sales tax holiday. Notwithstanding the foregoing, a county or municipality is prohibited from providing such an exemption during any other period of the year.

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Any county or municipality, by resolution or ordinance adopted at least 90 days prior to the third full weekend of July, may provide for the exemption of covered items from county or municipal sales and use taxes during a period commencing at 12:01 a.m. on the third Friday in July of each year and ending at 12 midnight the following Sunday under the same terms, conditions, and definitions as provided for the state sales tax holiday. Notwithstanding the foregoing, a county or municipality is prohibited from providing such an exemption during any other period of the year.

Alabama § 40-23-213 (County and Municipal Exemptions Authorized) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.