Any county or municipality may, by resolution or ordinance adopted at least 30 days prior to the third full weekend of July, provide for the exemption of covered items from paying county or municipal sales and use taxes during a period commencing at 12:01 a.m. on the third Friday in July of each year and ending at 12 midnight the following Sunday under the same terms, conditions, and definitions as provided for the state sales tax holiday. Notwithstanding the foregoing, a county or municipality is prohibited from providing such an exemption during any other period of the year.
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.