DOES ALABAMA HAVE A SALES TAX HOLIDAY?
Yes. Beginning at 12:01 a.m. on Friday August 4, 2006, and ending at twelve midnight on Sunday August 6, 2006, a sales tax holiday is enacted pursuant to Act No. 2006-574, whereby no state sales or use tax is due on “covered items” as defined in the Act and in the Sales Tax Holiday 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. A list of the counties and municipalities that have notified the Department of their decision to participate or not participate in the Sales Tax Holiday is provided on our website – click here to access the list.
