HB267 Alabama 2012 Session

Summary

Primary Sponsor

Oliver Robinson

Democrat

Co-Sponsors

Rod ScottAlan BootheGreg WrenJim BartonChad FincherJack WilliamsVictor GastonMac McCutcheonMary MooreMike Hubbard

Session

Regular Session 2012

Title

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

Summary

HB267 would add energy efficient home products to Alabama's annual sales tax holiday, making them tax-free up to $1,500 per item for noncommercial home or personal use.

What This Bill Does

It amends Section 40-23-210 to include energy efficient products in the items exempt from sales tax during the yearly holiday. The exemption applies to products priced at $1,500 or less per item and that meet EPA/DOE energy efficiency standards or Energy Star certification. It preserves existing exemptions for clothing, school items, computers, software, and books with their current price caps. The law would take effect immediately after the Governor's approval.

Who It Affects

• Noncommercial home or personal buyers who purchase energy efficient products would pay no sales tax during the holiday on eligible items up to $1,500 per item.
• Retailers selling energy efficient products during the holiday would process tax-exempt sales for eligible items.

Key Provisions

• Energy efficient products are added to the list of items exempt from sales tax during the annual sales tax holiday.
• Eligible energy efficient products must cost $1,500 or less per item and be purchased for noncommercial home or personal use.
• Examples of eligible products include furnaces, water heaters (including tankless), dishwashers, clothes washers, air conditioners, ceiling fans, energy-efficient lighting, dehumidifiers, programmable thermostats, refrigerators, and computer monitors that meet Energy Star/DOE standards.
• An Energy efficient product is defined by EPA/DOE energy saving standards or Energy Star designation.
• Existing exemptions for clothing (up to $100 per article), protective equipment, sport or recreational equipment, computers, computer software, school supplies, and books (with their respective price caps) remain in place.
• The act becomes effective immediately following passage and Governor's 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