HB436 Alabama 2012 Session

Summary

Primary Sponsor

Bill Poole

Republican

Session

Regular Session 2012

Title

Taxation, sales and use tax "holiday," last weekend in April 2012 and last weekend in February thereafter; authorizing counties and cities to participate, items exempted from sales and use taxes

Summary

HB436 would create a state sales tax holiday for specific items on designated weekends and allow local governments to participate by offering the same exemption for their taxes.

What This Bill Does

It defines a list of covered items (mostly small items priced at $60 or less per item, plus portable generators under $1,000) that would be exempt from the state sales tax during a holiday weekend (first full weekend in July 2012, and last full weekend of February in later years). It also requires that items not be split into smaller packages to qualify. Counties and municipalities may adopt local resolutions to provide the same exemption from their taxes during the same weekend periods, but not at other times. The Department of Revenue will issue rules and a qualifying-item list to implement the program and ensure it fits with the Streamlined Tax Agreement.

Who It Affects

• Consumers who purchase covered items during the designated weekend(s); they would pay no state sales tax, and may also avoid local taxes if their county or city participates.
• Counties and municipalities; they may adopt ordinances or resolutions to provide local tax exemptions for the same weekend periods.

Key Provisions

• Covered items are defined as those costing $60 or less per item, including batteries, phone batteries/chargers, radios, emergency lighting, tarpaulins, rope/cords, duct tape, plywood/window protection materials, non-electric coolers, can openers, ice packs, first aid kits, safety detectors, and fuel containers.
• A second category covers portable generators and power cords up to $1,000 per item.
• State sales and use tax exemptions apply during a specific holiday weekend each year (first full weekend in July 2012; last full weekend of February in subsequent years), with no splitting of packages to qualify.
• Counties and municipalities may opt in to provide local sales tax exemptions during the same weekend periods through local resolutions/ordinances, subject to timing requirements and consistent terms with the state holiday.
• The Department of Revenue must issue rules and create a qualifying-item list that does not conflict with the Streamlined Sales and Use Tax Agreement.

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