Beginning in 2006, a sales tax holiday was enacted pursuant to §§40-23-210 through 213, Code of Alabama, 1975, whereby no state sales or use tax is due on covered items as defined in the Law and in the Back to School Sales Tax Holiday Rule 810-6-3-.65.
The sales tax holiday begins the third full weekend of July, starting at 12:01 a.m. on the third Friday in July and ends at twelve midnight the following Sunday.
A county or municipality by resolution or ordinance adopted at least 30 days prior to the third full weekend of July, may provide for the exemption of “covered items” from county or municipal sales or use taxes during the same time period, under the same terms, conditions, and definitions as provided for the state sales tax holiday.
For a list of participating localities, click here.
