HB521 Alabama 2014 Session

Summary

Primary Sponsor

Randy Davis

Republican

Co-Sponsors

Jim CarnsDavid SessionsMark TuggleJim McClendonTerri CollinsVictor GastonMac ButtramRichard Baughn

Session

Regular Session 2014

Title

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

Summary

HB521 expands Alabama's annual sales tax holiday to cover school uniforms for certain activities and musical instruments, and clarifies that some computer devices used for school are eligible.

What This Bill Does

It adds an exemption for up to $150 of uniforms used by students in marching band, cheerleading, dance teams, or other organized ancillary school activities. It also allows up to $750 of computers, computer software, and school computer supplies (including tablets and e-readers capable of accessing instructional materials) to be tax-exempt during the holiday. Additionally, it exempts up to $750 for a single musical instrument or related accessories purchased for use in a school band or music group. Existing exemptions for clothing up to $100 per item, school supplies up to $50 per item, and books up to $30 per book remain part of the holiday. The act would take effect immediately after the governor signs it into law.

Who It Affects

• Students and their families who buy uniforms for band, cheer, dance, or other school activities will benefit from the new $150 uniform exemption and the music-related exemptions.
• Parents/guardians and students purchasing computers, software, school supplies, musical instruments, and related items for school use will benefit from the applicable price-cap exemptions during the sales tax holiday.

Key Provisions

• Adds uniforms for marching band, cheerleading, dance team, and other ancillary school activities to the holiday exemptions, up to $150 total per purchase.
• Adds exemption for up to $750 of computers, computer software, and school computer supplies per single purchase, including tablets and e-readers capable of downloading/viewing instructional materials.
• Adds exemption for up to $750 of a single musical instrument or related accessories purchased for use in a school band, music class, or other school-affiliated music group.
• Retains existing exemption categories with specified caps: clothing up to $100 per article, school supplies up to $50 per item, and school books up to $30 per book.
• Defines key terms for computers, software, and school supplies and clarifies what is included and excluded (e.g., tablets, e-readers included; furniture and noneducational video games excluded).
• Effective date: immediate upon governor's 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