SB304 Alabama 2012 Session

Summary

Primary Sponsor

Cam Ward

Republican

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

SB304 adds energy efficient products to the annual sales tax holiday, making certain energy-saving items tax-exempt for noncommercial home purchases.

What This Bill Does

The bill amends Section 40-23-210 to include energy efficient products in the items that are exempt from sales and use tax during the annual holiday. Eligible products include furnaces, water heaters, dishwashers, clothes washers, air conditioners, ceiling fans, certain light bulbs, dehumidifiers, programmable thermostats, refrigerators, and computer monitors that meet EPA/DOE or Energy Star standards, and are purchased for noncommercial home use up to $1,500 per product. Existing exemptions for clothing, school supplies, and related items remain part of the holiday.

Who It Affects

• Consumers buying eligible energy efficient products for noncommercial home or personal use during the annual sales tax holiday (tax-free up to $1,500 per product).
• Retailers and sellers participating in the holiday, who will apply the exemption to qualifying energy efficient products when sold during the period.

Key Provisions

• Adds energy efficient products to the list of items exempt from sales and use tax during the annual sales tax holiday, for noncommercial home or personal use, up to $1,500 per product.
• Specifies eligible product types (furnaces, water heaters, natural gas tankless water heaters, dishwashers, clothes washers, air conditioners, ceiling fans, certain light bulbs, dehumidifiers, programmable thermostats, refrigerators, and computer monitors) and requires the product to meet EPA/DOE efficiency standards or Energy Star to qualify; Act takes effect immediately after passage.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation