HB132 Alabama 2017 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Lynn Greer
Republican
Session: Regular Session 2017
Title: Sales tax holiday for school items, dates amended to July, Secs. 40-23-211, 40-23-213 am'd.
Summary: The bill moves Alabama's school-item tax holiday to the third weekend in July, allows local governments to offer the same exemption for local taxes, adds a rule about paired items, and takes effect immediately.
What This Bill Does
It shifts the exemption period to July, so covered school items are tax-free during that July weekend; counties or municipalities can also waive local sales tax during the same period if they pass a resolution. It keeps a rule that items normally sold in pairs cannot be separated to qualify. It becomes effective immediately when signed by the Governor.

Who It Affects
Shoppers and families buying school items during the July weekend will not pay state sales tax on covered items (local tax relief depends on county/municipality action).
Counties, municipalities, and retailers: Local governments may implement a local tax exemption during the July weekend, and retailers must follow the paired-item rule and the new sale-tax holiday timing.

Key Provisions
Moves the school-item tax holiday to the third weekend in July (aligned with school start dates).
Defines the exemption period as the July weekend from 12:01 a.m. on Friday to 12 midnight Sunday.
Allows counties and municipalities to provide a similar exemption for local sales/use taxes during the same period via a resolution, with timing requirements.
Prohibits splitting items normally sold in pairs to qualify for the exemption.
Takes effect immediately 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: Sales and Use Tax