Code of Alabama
Chapter 23 - Sales and Use Taxes.
Article 7 - School Items Annual Sales Tax Holiday.

Section 40-23-210 - Definitions. - As used in this article, the term "covered items" means...

Section 40-23-211 - Tax Exemption on Covered Items. - Covered items, as defined herein, are exempted from paying the...

Section 40-23-212 - Rules and Regulations. - The Commissioner of the Department of Revenue shall promulgate any...

Section 40-23-213 - County and Municipal Exemptions Authorized. - Any county or municipality may, by resolution or ordinance adopted...