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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-213

County and Municipal Exemptions Authorized

Official textalison.legislature.state.al.us

Any county or municipality, by resolution or ordinance adopted at least 90 days prior to the third full weekend of July, may provide for the exemption of covered items from county or municipal sales and use taxes during a period commencing at 12:01 a.m. on the third Friday in July of each year and ending at 12 midnight the following Sunday under the same terms, conditions, and definitions as provided for the state sales tax holiday. Notwithstanding the foregoing, a county or municipality is prohibited from providing such an exemption during any other period of the year.

Last amended: Act 2006-574, p. 1507, §4; Act 2017-120, p. 161, §1; Act 2025-309, §3.

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In this chapter (40 sections)
  1. 40-23-172 · Delegates for Participation in Multistate Discussions
  2. 40-23-173 · Duties of Delegates; Agreement
  3. 40-23-174 · Distribution of Proceeds
  4. 40-23-190 · Conditions for Remote Entity Nexus
  5. 40-23-191 · Short Title; Definitions
  6. 40-23-192 · Simplified Sellers Use Tax Remittance Program
  7. 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
  8. 40-23-194 · Discount
  9. 40-23-195 · Rulemaking Authority; Recordkeeping
  10. 40-23-196 · Refund or Credit of Excess Taxes Paid
  11. 40-23-197 · Disposition of Funds
  12. 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds
  13. 40-23-198 · Applicability of Part 2
  14. 40-23-199 · Amnesty for Certain Uncollected Remote Use Tax
  15. 40-23-199.1 · Amnesty for Certain Uncollected Remote Use Tax
  16. 40-23-199.2 · Marketplace Facilitators
  17. 40-23-199.3 · Online Application Process
  18. 40-23-200 · Definitions
  19. 40-23-201 · Creation; Composition; Meetings
  20. 40-23-202 · Duties
  21. 40-23-203 · Report; Implementation and Administration of Recommendations
  22. 40-23-204 · Recommended Changes in Existing Tax Laws
  23. 40-23-205 · Funding
  24. 40-23-210 · Definitions; Adjustment of Dollar Value of Certain Covered…
  25. 40-23-211 · Tax Exemption on Covered Items
  26. 40-23-212 · Rules and Regulations
  27. 40-23-213 · County and Municipal Exemptions Authorized
  28. 40-23-230 · Definitions; Adjustment of Dollar Value of Certain Covered…
  29. 40-23-231 · Tax Exemption on Covered Items
  30. 40-23-232 · Rules and Regulations
  31. 40-23-233 · County and Municipal Exemptions Authorized
  32. 40-23-240 · Development and Implementation of System
  33. 40-23-241 · Authorization of System; Jurisdictional Requirements; Use…
  34. 40-23-242 · State and Local Advisory Committee
  35. 40-23-243 · Construction of Article
  36. 40-23-244 · Uniform Due Date for Eligible Taxes
  37. 40-23-260 · Program Established; Definitions; Informational Reports;…
  38. 40-23-261 · Filing of Duplicate Information Returns
  39. 40-23-262 · Submission of Information on Municipal Business Privilege…
  40. 40-23-263 · Construction of Section 40-23-260
Full table of contents →