HB191 Alabama 2013 Session

Summary

Primary Sponsor

Greg Wren

Republican

Session

Regular Session 2013

Title

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

Summary

HB191 would add energy-efficient home and related products to Alabama's annual sales tax holiday exemption.

What This Bill Does

It would amend Section 40-23-210 to include energy-efficient products in the items exempt from sales and use tax during the holiday. Eligible products can cost up to $1,500 per item and must be purchased for noncommercial home or personal use. Qualifying items include appliances and devices like furnaces, water heaters, dishwashers, clothes washers, refrigerators, air conditioners, lighting, thermostats, and computer monitors that meet ENERGY STAR or DOE efficiency criteria. The change would take effect immediately after passage and governor approval.

Who It Affects

• Consumers in Alabama who buy qualifying energy-efficient products during the annual sales tax holiday, who would not pay sales tax on these items up to the $1,500 cap per item.
• Retailers and sellers of energy-efficient products in Alabama, who must apply the exemption to qualifying items and verify that they meet ENERGY STAR/DOE efficiency standards.

Key Provisions

• Expands the annual sales tax holiday to include energy-efficient products.
• Imposes a price cap of $1,500 per product for eligibility.
• Defines eligible energy-efficient products and requires ENERGY STAR/DOE efficiency criteria to qualify.
• Takes effect immediately upon passage and governor 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