Covered items, as defined herein, are exempted from paying the state sales and use tax during the period from 12:01 a.m. on the third Friday in July of each year and ending at 12 midnight the following Sunday. Items normally sold in pairs shall not be separated to qualify for the exemption provided for in this article.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
Article 7 - School Items Annual Sales Tax Holiday.
Section 40-23-210 - Definitions.
Section 40-23-211 - Tax Exemption on Covered Items.
Section 40-23-212 - Rules and Regulations.
Section 40-23-213 - County and Municipal Exemptions Authorized.