SALT Report 3908 – Alabama has moved back their back-to-school sales tax holiday from the first week in August to the third full weekend in July.
Beginning in 2006, a sales tax holiday was enacted, whereby no state sales or use tax is due on covered items as defined in Sections 40-23-210 through 213, Code of Alabama 1975, and in the Sales Tax Holiday for “Back-to-School” Rule 810-6-3-.65. For each year thereafter, the sales tax holiday began at 12:01 a.m. on the first Friday in August and ended at twelve midnight the following Sunday. Act 2017-120 changed the annual “Back-to-School” sales tax holiday to be held on the third full weekend of July, beginning at 12:01 a.m. Friday and ending at twelve midnight the following Sunday. A county or municipality may, by resolution or ordinance adopted at least 30 days prior to the third full weekend of July, 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.