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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-231

Tax Exemption on Covered Items

Official textalison.legislature.state.al.us

Purchases of covered items, as defined herein, are exempted from the state sales and use tax during the period from 12:01 a.m. on the first Friday in July in 2012 and ending at twelve midnight the following Sunday. In subsequent years, purchases of covered items are exempted from state sales and use tax during the period from 12:01 a.m. on Friday of the last full weekend in February and ending at twelve midnight the following Sunday. Items normally sold in pairs or packages shall not be separated to qualify for the exemption provided for in this article.

Last amended: Act 2012-256, p. 492, §2.

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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 →