Alabama § 40-23-233 County and Municipal Exemptions Authorized

Alabama Statutes

§ 40-23-233 — County and Municipal Exemptions Authorized

Alabama § 40-23-233

Title 40Revenue and Taxation

Ch. 23Sales and Use Taxes

Art. 8Severe Weather Preparedness Tax Holiday

This text of Alabama § 40-23-233 (County and Municipal Exemptions Authorized) 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 § 40-23-233 (2026).

Text

Any county or municipality, by resolution or ordinance adopted at least 14 days prior to the first full weekend of July in 2012 and at least 90 days prior to the last full weekend of February in subsequent years, 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 first Friday in July in 2012, and the Friday of the last full weekend of February in subsequent years, and ending at 12:00 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 that is not designated as a sales tax holiday.

Free access — add to your briefcase to read the full text and ask questions with AI

Any county or municipality, by resolution or ordinance adopted at least 14 days prior to the first full weekend of July in 2012 and at least 90 days prior to the last full weekend of February in subsequent years, 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 first Friday in July in 2012, and the Friday of the last full weekend of February in subsequent years, and ending at 12:00 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 that is not designated as a sales tax holiday.