Alabama Tax Free Shopping Information

Alabama Sales Tax Holiday

Alabama will hold its third annual sales tax holiday beginning Friday, August 7- August 9, 2009.

The tax free items include:

• Clothing - $100 or less, per article of clothing.

• Computers, Computer Software, School Computer Supplies - A single purchase with a sales price of $750 or less.

• School Supplies, School Art Supplies, School Instructional Material- Sales price of $50 or less, per item.

• Books – Sales Price of $30 or less, per book.

For a complete list of exempt items and taxable items visit The Alabama Dept. of Revenue.

Listed here are the counties and municipalities that have notified the Department of Revenue of their decision to participate or not participate in the Sales Tax Holiday.

Please note that some counties and municipalities have adopted the Sales Tax Holiday for the current year 2009 only. Also, some localities have adopted the Sales Tax Holiday on a "limited" basis, whereby only a portion of the locality's total sales and use tax levy is exempted.

More: How to Make the Most of the Tax-Free Shopping Days

Exempt and Non-Exempt Item

Clothing - $100 or Less, per article of clothing. This includes all human wearing apparel suitable for general use. This is not an all-inclusive list.

Tax Exempt Items

• Belts
  
• Boots
  
• Caps
  
• Coats
  
• Diapers
  
• Dresses
  
• Gloves
  
• Gym Suits
  
• Hats
  
• Hosiery
  
• Jackets
  
• Jeans
  
• Neckties
  
• Pajamas
  
• Pants
  
• Raincoats
  
• Robes
  
• Sandals
  
• Scarves
  
• School Uniforms
  
• Shirts
  
• Shoes
  
• Shorts
  
• Socks
  
• Sneakers
  
• Underwear
  

The following items will remain taxable:

Clothing Accessories:

• Belt Buckles (sold separately)
  
• Briefcases
  
• Cosmetics
  
• Costume masks (sold separately)
  
• Hair Notions (barrettes, hair bows, etc)
  
• Handbags
  
• Handkerchiefs
  
• Jewelry
  
• Patches and Emblems (sold separately)
  
• Sewing Equipment and Supplies (pins
  (patterns, scissors, tape measures, etc)
  
• Sewing Materials (thread, fabric, buttons,
  zippers, etc)
  
• Sun glasses, eye glasses, contacts
  (prescription or nonprescription)
  
• Umbrellas
  
• Wallets
  
• Watches
  
• Wigs and hair pieces

Protective Equipment:

• Breathing Masks
  
• Clean Room Apparel and Equipment
  
• Ear and Hearing Protectors
  
• Face Shields
  
• Hard Hats
  
• Helmets
  
• Paint or Dust Respirators
  
• Protective Gloves
  
• Safety Glasses and Goggles
  
• Safety Belts
  
• Tool Belts
  
• Welders Gloves and Masks

Sport or Recreational Equipment:

• Ballet or Tap Shoes
  
• Band Instruments
  
• Cleated or Spiked Athletic Shoes
  
• Gloves (baseball, bowling, boxing,
  hockey, golf, etc)
  
• Goggles
  
• Hand and Elbow Guards
  
• Life Preserves and Vests
  
• Mouth Guards
  
• Roller Ice Skates
  
• Shin Guards
  
• Shoulder Pads
  
• Ski Boots
  
• Waders
  
• Wetsuits and Fins

Computers, Computer Software, & School Computer Supplies

- A single purchase with a sales price of $750 or less.

Exempt:

• ComputersFor purposes of the exemption, a computer may include a laptop, desktop, or tower computer system which consists of a central processing unit (CPU), and devices such as a display monitor, keyboard, mouse, and speakers sold as a computer package. Computer parts and devices not sold as part of a package with the CPU, will not qualify for the exemption.

• Computer Software

• School Computer Supplies – An item commonly used by a student in a course of study in which a computer is used.

All inclusive list includes:

• Computer Storage Media (diskettes, compact disks)
  
• Handheld electronic schedulers, except devices that are cellular phones
  
• Personal digital assistants, except devices that are cellular phones
  
• Computer Printers
  
• Printer Supplies for Computers (printer paper, printer ink)
  

Taxable:
The following items remain taxable:

• Furniture
  
• Any systems, devices, software, peripherals designed or intended primarily for recreational use, or
  
• Video games of a non-educational nature
  

School Supplies, School Art Supplies & School Instructional Material -

Sales price of $50 or less, per item (Noncommercial Purchases)

Tax Exempt:

School Supplies - All Inclusive List:

• Binders
  
• Blackboard Chalk
  
• Book Bags
  
• Calculators
  
• Cellophane Tape
  
• Compasses
  
• Composition Books
  
• Crayons
  
• Erasers
  
• Folders (expandable, pocket, plastic & manila)
  
• Glue, paste, and paste sticks
  
• Highlighters
  
• Index Cards
  
• Index Card Boxes
  
• Legal Pads
  
• Lunch Boxes
  
• Markers
  
• Notebooks
  
• Paper (loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper)
  
• Pencil Boxes & Other School Supply Boxes
  
• Pencil Sharpeners
  
• Pencils
  
• Pens
  
• Protractors
  
• Rulers
  
• Scissors
  
• Writing Tablets

School Art Supplies - All Inclusive List:

• Clay & Glazes
  
• Paints (Acrylic, Tempora & Oil)
  
• Paintbrushes for artwork
  
• Sketch and Drawing Pads
  
• Watercolors

School Instructional Material – All Inclusive List: - Written material commonly used by a student in a course of study as a reference and to learn the subject being taught.

• Reference Maps and Globes
  
• Required Textbooks on an official school book list with a sales price of more than $30 and less than $50

Books – Sales Price of $30 or Less, per book (Noncommercial Purchases)

Tax Exempt: Books - The term book is defined as a set of printed sheets bound together and published in a volume with an ISBN number.

Taxable:

• Magazines
  
• Newspapers
  
• Periodicals
  
• Any Other Document Printed or Offered for Sale in a Non-Bound Form

More: How to Make the Most of the Tax-Free Shopping Days