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Alabama Sales Tax Holiday Tied to Severe Weather Preparedness

Posted: 8:47 AM Jan 8, 2013
Reporter: The Associated Press

Alabama's second annual Severe Weather Preparedness Sales Tax Holiday will be the weekend of Feb. 22-24.

The state Revenue Department says the state will waive its 4 percent sales tax on items used to prepare homes and businesses for hurricanes and tornadoes. Some cities and counties will do the same.

Items covered by the sales tax holiday include that have a sales price of $60 or less per item:
• Batteries: AAA-cell batteries, AA-cell batteries, C-cell batteries, D-cell batteries,
6-volt batteries, 9-volt batteries. (NOTE: coin batteries, automobile batteries,
and boat batteries are not exempt.)
• Cellular phone battery
• Cellular phone charger
• Portable self-powered or battery-powered radio, two-way radio, weather-band
radio or NOAA weather radio
• Portable self-powered light source, including battery-powered flashlights,
lanterns, or emergency glow sticks
• Tarpaulin, plastic sheeting, plastic drop cloths, and other flexible, waterproof
sheeting
• Ground anchor system, such as bungee cords or rope, or tie-down kits
• Duct tape
• Plywood, window film or other materials specifically designed to protect window
coverings
• Non-electric food storage cooler or water storage container
• Non-electric can opener
• Artificial ice, blue ice, ice packs, reusable ice
• Self-contained first aid kit
• Fire extinguisher
• Smoke detector
• Carbon monoxide detector
• Gas or diesel fuel tank or container
Items below that have a sales price of $1,000 or less:
• Portable generators and power cords

The city and county listing will be available at
http://www.revenue.alabama.gov/salestax/WPSalesTaxHol.htm and provide guidance to
both retailers and consumers.

A link to the Alabama Department of Revenue website is provided below.