SB136 Alabama 2017 Session

Summary

Primary Sponsor

Tim MelsonSenator

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

SB136 shifts Alabama's school items tax holiday to the third weekend in July to align with school start dates.

What This Bill Does

It sets the state sales tax holiday for covered school items to occur on the third weekend in July, from 12:01 a.m. Friday to 12:00 midnight Sunday. It also prohibits items normally sold in pairs from being separated to qualify for the exemption. It allows counties and municipalities to opt into exempting their own sales taxes for the same period under the same terms, with no exemptions outside that window. The change takes effect immediately upon passage and governor's approval.

Who It Affects

• Consumers and shoppers in Alabama who buy covered school items during the holiday will pay no state sales tax during the exemption window (local taxes may apply unless their county/municipality opts in).
• Counties and municipalities in Alabama may adopt local exemptions for the same period, expanding the holiday to local taxes if they choose.

Key Provisions

• Exemption period moved to the third weekend in July, running from 12:01 a.m. Friday to 12 midnight Sunday.
• Items normally sold in pairs may not be separated to qualify for the exemption.
• Counties or municipalities may enact a local sales tax exemption for the same period under the same terms and definitions as the state holiday, and only during that period.
• Immediate effectiveness upon passage and 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