Alabama's fourth annual "Severe Weather Preparedness Sales Tax Holiday" will be from February 20 through February 22, 2015. The state holds this sales tax holiday to encourage people to stock up on the essential supplies needed for tornado and hurricane season. As is typical with Alabama, the exemption only applies to the state tax but the state has encouraged municipalities to also participate in this program.
Exempt items include:
Batteries, cell phone chargers, portable self-powered or battery powered radios, tarps, plastic sheeting, ground anchors, bungee cords, plywood, non-electric storage coolers, fire extinguishers, and smoke detectors. The price of these items must be under $60.
Portable generators are also exempt if the cost is under $1,000.
Other recent “Alabama (AL)” posts by Ned Lenhart, CPA:
- Alabama DOR Withdraws Amendment to Tax Digital Transmissions
- “Digital Transmissions” Subject to Alabama Rental Tax! (Update)
- Alabama Caterers: Service Charges Are Taxable!
- Alabama's "Non-Nexus Use Tax Remittance" - Will Flat Tax Fall Flat?
- Alabama Governor Proposes Sales Tax Increase to Balance Budget!