HB144 Alabama 2011 Session

Summary

Primary Sponsor

Joseph C. Mitchell

Democrat

Co-Sponsors

Elwyn ThomasJim McClendonWilliam RobertsBarry MooreKurt WallaceJohn MerrillMike JonesPaul Beckman

Session

Regular Session 2011

Title

Sales tax holiday, sales and use tax exemptions, computers, exempted amount increased, Sec. 40-23-210 am'd.

Summary

HB144 would raise the sales tax holiday exemption for computers to 1,500 per purchase, covering computers, computer software, and school computer supplies.

What This Bill Does

It amends Section 40-23-210 to increase the exempted amount for computers to $1,500 during the annual sales tax holiday. The exemption applies to a single purchase of computers, computer software, and school computer supplies priced up to $1,500. It also provides detailed definitions and example lists for what qualifies as computer-related items under the exemption.

Who It Affects

• Consumers in Alabama purchasing computers, computer software, and school computer supplies during the annual sales tax holiday, who can buy qualifying items tax-free up to $1,500 per purchase.
• Retailers and sellers participating in the holiday, who must apply the exemption to qualifying purchases up to $1,500 and manage the per-purchase limit.

Key Provisions

• Amends Section 40-23-210 to raise the computer exemption to $1,500 for each qualifying purchase of computers, computer software, and school computer supplies during the sales tax holiday.
• Provides detailed definitions and lists for what counts as 'computer,' 'computer software,' and 'school computer supplies' to determine eligibility, including included items and exclusions.

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