First Annual Sales Tax Holiday (Alabama) for Severe Weather Preparedness Items Set July 6 through July 8, 2012

First Annual Sales Tax Holiday for Severe Weather Preparedness Items Set July 6 through July 8, 2012

The State Legislature passed and the Governor has signed Act No. 2012-256, creating an annual Severe Weather Preparedness Sales Tax Holiday by exempting certain “covered items” from the state sales and use tax during one weekend each year.  The first Severe Weather Preparedness Sales Tax Holiday will be held July 6 through July 8, 2012, commencing at 12:01 a.m. on Friday, July 6, and ending at twelve midnight the following Sunday.

A provision in the new Severe Weather Preparedness Sales Tax Holiday law allows cities and counties to join the state and participate in the holiday by removing their own local sales and use taxes from the same items during the same weekend. 

The Department will compile a list of cities and counties that timely notify the Department of their decision to participate or not participate in the Severe Weather Preparedness Sales Tax Holiday.  To provide guidance to both retailers and consumers, the city and county listing will be updated as notification is received by the Department and will be available at http://www.revenue.alabama.gov/salestax/WPSalesTaxHol.htm.

The following is a list of the “covered items” under this year’s Severe Weather Preparedness holiday: 

Items below that have a sales price of $60 or less per item:

·         Batteries:  AAA-cell batteries, AA-cell batteries, C-cell batteries, D-cell batteries, 6-volt batteries, 9-volt batteries.  (NOTE:  coin batteries, automobile batteries, and boat batteries are not exempt.)

·         Cellular phone battery

·         Cellular phone charger

·         Portable self-powered or battery-powered radio, two-way radio, weather-band radio or NOAA weather radio

·         Portable self-powered light source, including battery-powered flashlights, lanterns, or emergency glow sticks

·         Tarpaulin, plastic sheeting, plastic drop cloths, and other flexible, waterproof sheeting

·         Ground anchor system, such as bungee cords or rope, or tie-down kits

·         Duct tape

·         Plywood, window film or other materials specifically designed to protect window coverings

·         Non-electric food storage cooler or water storage container

·         Non-electric can opener

·         Artificial ice, blue ice, ice packs, reusable ice

·         Self-contained first aid kit

·         Fire extinguisher

·         Smoke detector

·         Carbon monoxide detector

·         Gas or diesel fuel tank or container

Items below that have a sales price of $1,000 or less:

·         Portable generators and power cords

Beginning next year, the annual Sales Tax Holiday for Severe Weather Preparedness will be held during the last full weekend of February (Reference:  Act 2012-256).

For more information about Alabama’s first annual Sales Tax Holiday for Severe Weather Preparedness, visit ADOR’s Website at http://www.revenue.alabama.gov.