Alabama has two sales tax holidays: Back-to-School and Severe Weather Preparedness.
The Back-To-School Sales Tax Holiday begins at 12:01 a.m. on the third Friday in July, and ends at twelve midnight on the following Sunday, pursuant to 40-23-210 through 213, Code of Alabama, 1975.
Severe Weather Preparedness Sales Tax Holiday beginning at 12:01 a.m. on Friday of the last full weekend in February and ending at twelve midnight on the following Sunday, pursuant to 40-23-230 through 233, Code of Alabama, 1975.
A county or municipality may, by resolution or ordinance adopted at least 30 days prior to the weekend of the sales tax holiday, 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.
Retailers are required to participate and may not charge tax on items that are legally tax-exempt during the Sales Tax Holiday.