Alabama Clothing, School Supplies, Computer Items Exempt on Holiday

Beginning in 2006, (starting on the first Friday in August), there will be an annual, three-day sales and use tax holiday for purchases of covered items. Exempt items include: clothing, including footwear (excluding accessories or sports equipment), which do not exceed one-hundred dollars per item. Computers and computer software (not exceeding $750 per item), school supplies and instructional materials (not exceeding fifty dollars per item), and certain books also qualify for the exemption. Local governments are permitted to offer the same exemption from local sales and use taxes, but are restricted from offering a similar holiday at any other time. For an update on this news item, click here. (H 228)

Posted on May 25, 2006