Alabama – Severe Weather Preparedness Sales Tax Holiday February 21-23, 2014

SALT Report 3205 –Participants of Severe Weather Preparedness Sales Tax Holiday for 2014 have begun notifying the Alabama Department of Revenue.  Participants listed here.  The sales tax holiday was enacted “pursuant to Act No. 2012-256, whereby no state sales tax is due on “covered items” as defined in the Act and in the Severe Weather Preparedness Sales Tax Holiday Rule 810-6-3-.66.”

“Covered items” include the following selling for $60 or less per item:  (a) Any package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries, excluding coin batteries and automobile and boat batteries; (b) Any cellular phone battery or cellular phone charger;  (c) Any portable self-powered or battery-powered radio, two-way radio, weatherband radio, or NOAA weather radio;  (d) Any portable self-powered light source, including battery-powered flashlights, lanterns, or emergency glow sticks;  (e) Any tarpaulin, plastic sheeting, plastic drop cloths or other flexible, waterproof sheeting; (f) Any ground anchor system, such as bungee cords or rope, or tie-down kit; (g) Any duct tape; (h) Any plywood, window film or other materials specifically designed to protect window openings; (i) Any non-electric food storage cooler or water storage container; (j) Any non-electric can opener; (k) Any artificial ice, blue ice, ice packs, or reusable ice; (l) Any self-contained first aid kit; (m) Any fire extinguisher, smoke detector or carbon monoxide detector; and, (n) Any gas or diesel fuel tank or container.  (4) “Covered items” also includes any portable generator and power cords used to provide light or communications or preserve food in the event of a power outage selling for $1,000 or less per item.

The sales tax holiday begins at “12:01 a.m. on the last Friday in February and ends at twelve midnight the following Sunday.”  For a list of the participating localities see the link below:

Please note that the list will change as “counties and municipalities notify the Department of their decision to participate or not participate in the Severe Weather Preparedness Sales Tax Holiday.  Localities that do not levy a sales tax are not listed.”

For Further Information:

Alabama 2014 Severe Weather Preparedness Sales Tax Holiday for February 21-23, 2014

Alabama Rule 810-6-3-.66