Code of Alabama
Article 8 - Severe Weather Preparedness Tax Holiday.
Section 40-23-230 - Definitions.

(a) As used in this article, the term covered items includes the following selling for $60 or less per item:
(1) Any package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries, excluding coin batteries and automobile and boat batteries.
(2) Any cellular phone battery or cellular phone charger.
(3) Any portable self-powered or battery-powered radio, two-way radio, weatherband radio, or NOAA weather radio.
(4) Any portable self-powered light source, including battery-powered flashlights, lanterns, or emergency glow sticks.
(5) Any tarpaulin, plastic sheeting, plastic drop cloths or other flexible, waterproof sheeting.
(6) Any ground anchor system, such as bungee cords or rope, or tie-down kit.
(7) Any duct tape.
(8) Any plywood, window film, or other materials specifically designed to protect window openings.
(9) Any non-electric food storage cooler or water storage container.
(10) Any non-electric can opener.
(11) Any artificial ice, blue ice, ice packs, or reusable ice.
(12) Any self-contained first aid kit.
(13) Any fire extinguisher, smoke detector or carbon monoxide detector.
(14) Any gas or diesel fuel tank or container.
(b) The term covered items also includes any portable generator and power cords used to provide light or communications or preserve food in the event of a power outage selling for $1,000 or less per item.

Structure Code of Alabama