Code of Alabama
Chapter 23 - Sales and Use Taxes.
Article 8 - Severe Weather Preparedness Tax Holiday.

Section 40-23-230 - Definitions. - (a) As used in this article, the term covered items...

Section 40-23-231 - Tax Exemption on Covered Items. - Purchases of covered items, as defined herein, are exempted from...

Section 40-23-232 - Rules and Regulations. - The Commissioner of the Department of Revenue shall promulgate any...

Section 40-23-233 - County and Municipal Exemptions Authorized. - Any county or municipality may, by resolution or ordinance adopted...