Sales, Use and International Tax Activity Update - June 2012
Storm is Brewing for New Sales Tax Holiday in Alabama
A new Sales Tax Holiday was initiated in Alabama. The Severe Weather Preparedness Sales Tax Holiday will be taking place this upcoming July 6 - July 8, 2012 time frame. In subsequent years, the holiday will begin on the Friday of the last full weekend in February and end the following Sunday at Midnight. County and City jurisdictions can participate in the holiday as well and will need to forward their resolution or ordinance to the state prior to the holiday period notifying the state of their participation. During the holiday, "Covered items" such as those listed below will be free of state tax and local tax of participating local jurisdictions:
"Covered items" include the following selling for $ 60 or less per item: - Any package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries, excluding coin batteries and automobile and boat batteries;
- Any cellular phone battery or cellular phone charger;
- Any portable self-powered or battery-powered radio, two-way radio, weatherband radio, or NOAA weather radio;
- Any portable self-powered light source, including battery-powered flashlights, lanterns, or emergency glow sticks;
- Any tarpaulin, plastic sheeting, plastic drop cloths or other flexible, waterproof sheeting;
- Any ground anchor system, such as bungee cords or rope, or tie-down kit;
- Any duct tape;
- Any plywood, window film or other materials specifically designed to protect window openings;
- Any non-electric food storage cooler or water storage container;
- Any non-electric can opener;
- Any artificial ice, blue ice, ice packs, or reusable ice;
- Any self-contained first aid kit;
- Any fire extinguisher, smoke detector or carbon monoxide detector; and,
- Any gas or diesel fuel tank or container.
"Covered items" also include any portable generator and power cords used to provide light or communications or preserve food in the event of a power outage selling for $ 1,000 or less per item.
New issued AL Rule 810-6-3-.66 shares more detail on the upcoming sales tax holiday and its application. In addition, you can visit the below referenced website to find additional information on the holiday and a listing of those jurisdictions which will or will not be participating in the Sever Weather Preparedness Sales Tax Holiday.
http://www.ador.state.al.us/salestax/WPSalesTaxHol.htm
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