The Alabama Department of Revenue issued the following press release about the upcoming Sales Tax Holiday for Severe Weather Preparedness Items. If we can assist you with set up of your systems or questions you might have about this tax holiday, please call our experts at JMF.
Alabama Department of Revenue
2014 Sales Tax Holiday for Severe Weather Preparedness Items
Set Feb. 21 through Feb. 23
Beginning at 12:01 a.m. (CST) on Friday February 21, 2014, and ending at twelve midnight on Sunday February 23, 2014, Alabama will hold its annual sales tax holiday giving shoppers the opportunity to purchase certain severe-weather preparedness supplies free of state sales or use tax.
A provision in the Severe Weather Preparedness Sales Tax Holiday law allows counties and municipalities to join the state by removing their own local sales and use taxes from the same items during the same weekend (Reference: Rule 810-6-3-.66).
To provide guidance to both retailers and consumers, the ADOR has compiled a listing of all cities and counties participating in the 2014 Severe Weather Preparedness Tax Holiday. The city and county listing is available at http://www.revenue.alabama.gov/salestax/WPSalesTaxHol.htm.
The following list contains examples of items covered under the Severe Weather Preparedness holiday.
Items below that have a sales price of $60 or less per item
- Batteries: AAA-cell batteries, AA-cell batteries, C-cell batteries, D-cell batteries, 6-volt batteries, 9-volt batteries. (NOTE: coin batteries, automobile batteries, and boat batteries are not exempt.)
- Cellular phone battery
- Cellular phone charger
- Portable self-powered or battery-powered radio, two-way radio, weather-band radio or NOAA weather radio
- Portable self-powered light source, including battery-powered flashlights, lanterns, or emergency glow sticks
- Tarpaulin, plastic sheeting, plastic drop cloths, and other flexible, waterproof sheeting
- Ground anchor system, such as bungee cords or rope, or tie-down kits
- Duct tape
- Plywood, window film or other materials specifically designed to protect window coverings
- Non-electric food storage cooler or water storage container
- Non-electric can opener
- Artificial ice, blue ice, ice packs, reusable ice
- Self-contained first aid kit
- Fire extinguisher
- Smoke detector
- Carbon monoxide detector
- Gas or diesel fuel tank or container
Items below that have a sales price of $1,000 or less:
- Portable generators and power cords
For more information about Alabama’s annual Sales Tax Holiday for Severe Weather Preparedness, visit ADOR’s Website at www.revenue.alabama.gov.