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Alabama Sales Tax Holiday on Severe Weather Items


UPDATE: See below for a list of which counties and cities will participate in the 2012 Alabama tax holiday on weather purchases.

Alabama Governor Robert Bentley signed HB 436 into law, a bill that enacts an annual sales tax holiday on severe weather preparedness items. 

During the holiday, consumers will be able to purchase emergency items for use during severe weather without paying sales tax. The bill also gives local counties and municipalities the option to remove their sales taxes on such items during the holiday.

Governor Bentley offered the following rationale for the sales tax holiday:

“The bottom line is this sales tax holiday can help save lives.  We want to encourage people to stock up on supplies that will help them safely weather a storm and its aftermath. Alabama is no stranger to severe storms.  Whether it’s a tornado, a hurricane, or even an ice storm, we must all be prepared for whenever severe weather strikes.  I commend members of the Legislature for passing this extremely important bill.”

This year the holiday will begin at 12:01 a.m. on Friday, July 6 and end at midnight on Sunday, July 8. Starting in 2013 the annual holiday will occur during the last full weekend in February.

Items exempted from sales tax during the holiday must cost less than $60 per item, except generators, which must cost less than $1000. These items include:

  • Several types of batteries
  • Flashlights, lanterns and emergency glow sticks
  • Portable generators
  • Duct tape
  • Non-electric can openers
  • Gas or Diesel fuel containers

For a complete list of items, the sales tax severe weather holiday quick reference sheet.

The following counties and cities have answered whether they will lift local taxes during the holiday.  Localities have until June 22 to give their answer. This list will be updated periodically, and includes the locality name and code.

Participating

  • Anniston 9311
  • Demopolis 9683
  • Eva 9104
  • Marengo County 7046
  • Oak Grove 9603
  • Springville 9714
  • St. Clair County 7059, 7759 (Only applies to 1% sales and use tax, not to 1% tax levied for education)
  • Sylvania 9487
  • Talladega 9387

NOT Participating

  • Baker Hill 9752
  • Banks 9109
  • Blue Springs 9731
  • Castleberry 9674
  • Chatom 9312
  • Cordova 9164
  • Dutton 9460
  • Excel 9633
  • Hammondville 9600
  • Hodges 9612
  • Kennedy 9332
  • Leesburg 9729
  • Lexington 9468
  • Malvern 9656
  • Needham 9689
  • Newville 9472
  • Priceville 9716
  • Thorsby 9640

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Avalara Author
Will Frei
Avalara Author Will Frei
Will Frei covers sales tax news including best practices, legislation and sales tax technology. He is the Social Media Manager at Avalara.