The 14th annual “Back to School” sales tax holiday is scheduled to begin Friday, July 19, at 12:01 a.m. and conclude at midnight on Sunday, July 21 in the state of Alabama.
In preparation for the sales tax holiday, the Alabama Department of Revenue, in conjunction with the Alabama League of Municipalities, the Alabama Retail Association and the Chamber of Commerce Association of Alabama, issued an online in-depth presentation about the items that meet the requirements to be exempt from sales and use tax.
According to information listed in the presentation, clothing items covered under the tax exemption are “articles of clothing with a sales price of $100 or less per article of clothing.” As defined, “clothing” means “all human wearing apparel suitable for general use including sandals, shoes or sneakers.”
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from staff reports
july 8, 2019