Alabama has two sales tax holidays: Back-to-School and Severe Weather Preparedness.

Back-to-School Sales Tax Holiday – July

The Back-To-School Sales Tax Holiday begins at 12:01 a.m. on the third Friday in July and ends at midnight on the following Sunday, pursuant to §40-23-210 to §40-23-213, Code of Alabama 1975.

• Participating Counties and Municipalities
• Rule 810-6-3-.65
• Law: §§40-23-210 – 213
• Act 2006-574
• Act 2017-120
• Quick Reference Sheet of Exempt Items

Severe Weather Preparedness – February

The Severe Weather Preparedness Sales Tax Holiday begins at 12:01 a.m. on Friday of the last full weekend in February and ends at midnight on the following Sunday, pursuant to §40-23-230 to  §40-23-233, Code of Alabama 1975.

• Participating Counties and Municipalities
• Rule 810-6-3-.66
• Law: §§40-23-230 – 233
• Act 2012-256
• Quick Reference Sheet of Exempt Items

Adopting the Holiday

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.