Alabama 2014 Back-to-School Sales Tax Holiday August 1 - 3, 2014 LOCAL GOVERNMENTS THAT HAVE NOTIFIED THE DEPARTMENT REGARDING PARTICIPATION Beginning in 2006, a sales tax holiday was enacted, whereby no state sales or use tax is due on covered items as defined in Sections 40-23-210 through 213, Code of Alabama 1975, and in the Sales Tax Holiday for Back-to-School Rule 810-6-3-.65. For each year thereafter, the sales tax holiday begins at 12:01 a.m. on the first Friday in August and ends at twelve midnight the following Sunday. A county or municipality may, by resolution or ordinance adopted at least 30 days prior to the first full weekend of August, provide for the exemption of covered items from county or municipal sales or use taxes during the same time period, under the same terms, conditions, and definitions as provided for the state sales tax holiday. For a complete list of locales that are participating, click the link below:
Posted on: Mon, 28 Jul 2014 21:33:20 +0000
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