SB382 Alabama 2014 Session

Summary

Primary Sponsor

Bryan Taylor

Republican

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

SB382 expands Alabama's annual sales tax holiday to cover uniforms for certain school ancillary activities, musical instruments and related accessories, and clarifies that certain computer devices qualify for the holiday.

What This Bill Does

It adds an exemption for up to $150 of the total cost of uniforms and related items purchased for students in marching band, cheerleading, dance teams, or other organized ancillary school activities. It also allows up to $750 of the total cost per single purchase for a musical instrument or related accessories used in a school band, music class, or other school-affiliated music group to be tax-free. Additionally, it clarifies that computers, computer software, and school computer supplies purchased for school use are tax-exempt up to $750 per single purchase, and defines what counts as computer devices and school supplies (including tablets and e-readers) while excluding furniture and recreational video games.

Who It Affects

• Students participating in ancillary school activities (e.g., marching band, cheerleading, dance teams) and their families, who could save on uniform costs up to $150.
• Students and schools purchasing musical instruments or related accessories (up to $750 per instrument) and computers, software, and school computer supplies for educational use (up to $750 per purchase).

Key Provisions

• Uniforms for certain ancillary school activities are exempt from sales tax for up to $150 of the total cost.
• Up to $750 of the total cost of a single musical instrument or related musical instrument accessories purchased for use in a school band, music class, or other school-affiliated music group is exempt.
• Computers, computer software, and school computer supplies purchased for school use are exempt up to $750 per single purchase; tablets and e-readers are included; furniture and recreational devices are excluded.

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