Purchases of covered items, as defined herein, are exempted from the state sales and use tax during the period from 12:01 a.m. on the first Friday in July in 2012 and ending at twelve midnight the following Sunday. In subsequent years, purchases of covered items are exempted from state sales and use tax during the period from 12:01 a.m. on Friday of the last full weekend in February and ending at twelve midnight the following Sunday. Items normally sold in pairs or packages 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 8 - Severe Weather Preparedness Tax Holiday.
Section 40-23-230 - Definitions.
Section 40-23-231 - Tax Exemption on Covered Items.
Section 40-23-232 - Rules and Regulations.
Section 40-23-233 - County and Municipal Exemptions Authorized.