Alabama § 40-23-230 Definitions; Adjustment of Dollar Value of Certain Covered Items Based on Changes in the Consumer Price Index

Alabama Statutes

§ 40-23-230 — Definitions; Adjustment of Dollar Value of Certain Covered Items Based on Changes in the Consumer Price Index

Alabama § 40-23-230

Title 40Revenue and Taxation

Ch. 23Sales and Use Taxes

Art. 8Severe Weather Preparedness Tax Holiday

This text of Alabama § 40-23-230 (Definitions; Adjustment of Dollar Value of Certain Covered Items Based on Changes in the Consumer Price Index) 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 § 40-23-230 (2026).

Text

(a)As used in this article, the term “covered items” includes the following selling for sixty dollars ($60) or less per item:

(1)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.

(2)Any cellular phone battery or cellular phone charger.

(3)Any portable self-powered or battery-powered radio, two-way radio, weatherband radio, or NOAA weather radio.

(4)Any portable self-powered light source, including battery-powered flashlights, lanterns, or emergency glow sticks.

(5)Any tarpaulin, plastic sheeting, plastic drop cloths, or other flexible, waterproof sheeting.

(6)Any ground anchor system, such as bungee cords or rope, or tie-down kit.

(7)Any duct tape.

(8)Any plywood, window film, or other materia

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(a) As used in this article, the term “covered items” includes the following selling for sixty dollars ($60) or less per item:
(1) 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.
(2) Any cellular phone battery or cellular phone charger.
(3) Any portable self-powered or battery-powered radio, two-way radio, weatherband radio, or NOAA weather radio.
(4) Any portable self-powered light source, including battery-powered flashlights, lanterns, or emergency glow sticks.
(5) Any tarpaulin, plastic sheeting, plastic drop cloths, or other flexible, waterproof sheeting.
(6) Any ground anchor system, such as bungee cords or rope, or tie-down kit.
(7) Any duct tape.
(8) Any plywood, window film, or other materials specifically designed to protect window openings.
(9) Any non-electric food storage cooler or water storage container.
(10) Any non-electric can opener.
(11) Any artificial ice, blue ice, ice packs, or reusable ice.
(12) Any self-contained first aid kit.
(13) Any fire extinguisher, smoke detector, or carbon monoxide detector.
(14) Any gas or diesel fuel tank or container.
(b) The term “covered items” also includes any portable generator and power cords used to provide light or communications or preserve food in the event of a power outage selling for one thousand dollars ($1,000) or less per item.
(c)(1) For calendar year 2026, the Department of Revenue, by rule, shall adjust the dollar amounts provided in subsection (a) and (b) by the percentage change in the Consumer Price Index for all urban consumers as published by the U.S. Department of Labor, Bureau of Labor Statistics, from December 2006 to December 2024, rounded to the nearest whole dollar.
(2) The department shall repeat the adjustment provided in subdivision (1) every five calendar years using the Consumer Price Index for all urban consumers as published by the U.S. Department of Labor, Bureau of Labor Statistics, for the previous five years forward.