Alabama temporarily suspends state sales and use tax on qualifying food (May 1, 2026 – June 30, 2026)
EAlabama will temporarily suspend the state portion of sales and use tax on qualifying food items from May 1 to June 30, 2026, under Act 2026-604. The suspension applies to taxes imposed under § 40-23-2(6) and § 40-23-61(d).
The exemption applies to qualifying food items as defined under the federal SNAP program (7 U.S.C. § 2011). Generally, this includes food and food products intended for home consumption, while items such as alcoholic beverages, tobacco products, hot prepared foods, and ready-to-eat hot food items remain taxable. A detailed list of eligible and ineligible items is available at Eligible and Ineligible List of Food items.
The temporary suspension applies only to the state portion of the tax. Applicable city and county sales and use taxes on food remain in effect unless separately exempted by the local jurisdiction.