HB125 Alabama 2010 Session

Summary

Primary Sponsor

Greg Wren

Republican

Session

Regular Session 2010

Title

Annual sales tax holiday, sales and use tax exemption, certain energy efficient products included, Sec. 40-23-210 am'd.

Summary

HB125 would add energy-efficient products to Alabama's annual sales tax holiday exemption, allowing eligible items up to $1,500 per product to be purchased tax-free.

What This Bill Does

It amends Section 40-23-210 to include energy-efficient products as covered items during the annual sales tax holiday. Eligible energy-efficient products must have a sales price of $1,500 or less per product and be purchased for noncommercial home or personal use. The bill defines energy-efficient products and provides examples, requiring they meet standards set by the EPA/DOE or Energy Star. It keeps existing exemptions for clothing, school items, computers, and school supplies as part of the holiday.

Who It Affects

• Consumers: noncommercial individuals buying energy-efficient products for home or personal use during the holiday would be able to purchase eligible items without sales tax up to $1,500 per product.
• Retailers/Sellers: merchants selling eligible energy-efficient products during the holiday would implement and benefit from the exemption by selling qualifying items tax-free during the event.

Key Provisions

• Adds energy-efficient products to the list of covered items for the annual sales tax holiday (Section 40-23-210).
• Sets a per-product price cap of $1,500 for energy-efficient products to be eligible for the tax exemption.
• Defines energy-efficient products and provides examples (e.g., furnace, water heater, dishwasher, clothes washer, air conditioner, lighting, refrigerator, computer monitor) with eligibility based on EPA/DOE or Energy Star standards.
• Requires purchases to be noncommercial and for home or personal use, and preserves existing exemptions for clothing, school items, computers, and school supplies.
• Effective date: becomes law immediately after passage and governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation