Tax & Accounting Blog

Alabama’s Second Annual ‘Severe Weather Preparedness’ Sales Tax Holiday

Indirect Tax, ONESOURCE, Sales and Use Tax January 7, 2013

severe-weather-alabamaFebruary 22-24, 2013, Alabama will be having their second annual ‘Severe Weather Preparedness’ Sales Tax Holiday.  In 2012 the sales tax holiday was held July 6-8, as legislation permitted, but from 2013 on, the sales tax holiday will be supported in February.  Counties, cities, and Alabama’s few local districts have the option to participate or not, but all jurisdictions are supposed to notify the state Department of Revenue at least 30 days before the start of the sales tax holiday.  Among the items covered by this sales tax holiday are: batteries, cellular phone batteries and chargers, self-powered radios, two-way radios, flash lights, tarps, anchor systems and tie-downs, duct tape, plywood, first aid kits, fire extinguishers, and gas or diesel fuel tanks or containers.