SB447 Alabama 2013 Session

Summary

Primary Sponsor

Bryan Taylor

Republican

Co-Sponsors

Greg J. ReedTammy IronsPriscilla DunnLinda Coleman-MadisonJerry L. FieldingGerald O. DialRoger Bedford, Jr.Gerald H. Allen

Session

Regular Session 2013

Title

Taxation, band instruments of certain value exempt from sales and use tax during tax holiday, Sec. 40-23-210 am'd.

Summary

SB447 would exempt band instruments bought for school bands from Alabama's sales tax holiday, up to $500 per instrument.

What This Bill Does

The bill adds band instruments used in a school band to the items that are exempt from sales and use tax during the annual sales tax holiday. The exemption applies only to band instruments with an initial purchase price of $500 or less. It works alongside existing exemptions for clothing, school supplies, and computers during the holiday.

Who It Affects

• Group 1: Students in Alabama school bands and their families — band instruments purchased for use in a school band would be tax-free during the holiday up to $500 per instrument.
• Group 2: Retailers and vendors selling band instruments — sales of qualifying band instruments during the holiday would be exempt from sales tax up to $500 per instrument.

Key Provisions

• Amends Section 40-23-210 to include band instruments purchased for use in a school band within the sales tax holiday exemption.
• Sets an initial price cap of $500 or less per band instrument to qualify for the exemption.
• The exemption applies during the annual sales tax holiday and becomes effective immediately upon passage and approval.

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