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Alabama Severe Weather Sales Tax Holiday Update

  • Jun 14, 2012 | Susan McLain

Alabama counties and cities have until June 22 to register to participate in the first ever Alabama severe weather sales tax holiday July 6-8, 2012.

WSFA.com reports that “[r]etailers are required to participate and may not charge tax on items that are legally tax-exempt during the Sales Tax Holiday.” The registration deadline for local municipalities was set in order to provide “…retailers sufficient time to prepare for the upcoming sales tax holiday in July.”

Shelby County has added their name to the list and so has the City of Hoover. According to the Alabama Department of Revenue, “…any county or municipality may, by resolution or ordinance adopted at least 14 days prior to July 6, 2012 and at least 30 days prior to the last full weekend of February in subsequent years, provide for the exemption of ‘covered items’ from county or municipal sales or use taxes during the same time period.”

Starting in February 2013, the severe weather sales tax holiday will be moved to the last full weekend in February each year. “That date will be in close proximity to Severe Weather Preparedness Week.” The local jurisdictions are prohibited from having a sales and use tax exemption during any other period other than concurrently with the state sales tax holiday.

Other counties and cities are rushing to get involved before the deadline such as: DeKalb County, Crossville, Collinsville, Rainsville, Sylvania, Henagar and Valley Head.

Some items on the list:

  • Small batteries
  • Cell phone batteries and chargers
  • Portable radios
  • Portable self-powered lights such as flashlights and lanterns, emergency glow sticks
  • Plastic drop cloths
  • Duct tape
  • Ice packs
  • Non-electric can openers
  • Smoke detectors
  • Carbon monoxide detectors

Two items are noted on the state list as TAXABLE:

  • Coin batteries
  • Automobile and boat batteries

The covered exempt items must cost $60 or less per item. Items are exempt from state sales tax, but local sales taxes may apply. For a list of participating counties and cities, click here.

The Severe Weather Sales Tax Holiday was made possible by House Bill 436, passed in April 2012. According to Governor Bentley, “…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.”

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”