HB436 Alabama 2012 Session

This bill would exempt certain covered items from the state sales and use tax during the last weekend of April in 2012 and the last full weekend of February in subsequent years, authorize any county or city to exempt certain covered items from local sales and use taxes, and prohibit a county or municipality from providing for a sales and use tax exemption during any period, other than the last weekend in April in 2012 and the last full weekend of February in subsequent years , that is not designated as a sales tax holiday.

To exempt certain covered items from the state sales and use tax during the last weekend in April in 2012 and the last full weekend of February in subsequent years; to authorize any county or city to exempt certain covered items from local sales and use taxes; and to prohibit a county or municipality from providing for a sales and use tax exemption during any period, other than the last weekend in April in 2012 and the last full weekend of February in subsequent years, that is not designated as a sales tax holiday.