MONTGOMERY, Ala. – With seemingly constant threats of inclement weather, no matter the season, residents will be able to participate in the state’s annual Severe Weather Preparedness Sales Tax Holiday to better prepare.
According to the Alabama Department of Revenue, the sales tax holiday begins at 12:01 a.m. on Friday, February 25 and will end at 12:00 a.m. Sunday, February 27, pursuant to 40-23-230 – 233, Code of Alabama, 1975.
The sales tax holiday began in 2012, just one year following the deadly outbreak of tornados which tore through most of the state, including parts of the Cullman city, Hanceville and portions of Cullman County.
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.
A list of tax-exempt covered items – $60 or less, per item – are as follows:
- Batteries (AAA-cell, AA-cell, C-cell, D-cell, 6-volt, and 9-volt batteries)
- Cellular phone battery
- Cellular phone charger
- Portable self-powered or
battery-powered radio, two- way radio, weatherband radio or NOAA weather radio
- Portable self-powered light source, including battery- powered flashlights, lanterns or emergency glow sticks
- Tarpaulin
- Plastic sheeting
- Plastic drop cloths
- Other flexible, waterproof sheeting
- Ground anchor system, such as bungee cords or rope or tie-down kit
- Duct tape
- Plywood, window film or other materials specifically designed to protect window coverings
- Non-electric food storage cooler or water storage container
- Non-electric can opener
- Artificial ice
- Blue ice
- Ice packs
- Reusable ice
- Self-contained first aid kit
- Fire extinguisher
- Smoke detector
- Carbon monoxide detector
- Gas or Diesel fuel tank or container
A single purchase with a sales price of $1000 or less exempt:
- Any portable generator and power cords – used to provide light or communications or preserve food in the event of a power outage.
Retailers are required to participate and may not charge tax on items that are legally tax-exempt during the Sales Tax Holiday.
