The 14th annual “Back to School” sales tax holiday is scheduled to begin Friday, July 19, at 12:01 a.m. and conclude at midnight on Sunday, July 21 in the state of Alabama.
In preparation for the sales tax holiday, the Alabama Department of Revenue, in conjunction with the Alabama League of Municipalities, the Alabama Retail Association and the Chamber of Commerce Association of Alabama, issued an online in-depth presentation about the items that meet the requirements to be exempt from sales and use tax.
According to information listed in the presentation, clothing items covered under the tax exemption are “articles of clothing with a sales price of $100 or less per article of clothing.” As defined, “clothing” means “all human wearing apparel suitable for general use including sandals, shoes or sneakers.”
Clothing items not covered under the tax are belt buckles, costume masks and patches/emblems sold separately; sewing equipment and supplies; sewing materials that become part of clothing; or clothing accessories or equipment, protective equipment, or sport or recreational equipment.
Computers and electronic-related items covered under the tax exemption are defined as “a single purchase with a sales price of $750 or less of computers, computer software and school computer supplies.” As defined, the aforementioned items shall not include “furniture and any systems, devices, software, peripherals designed or intended primarily for recreational use, or video games of a non-educational nature.”
Tax-exempt computer items include computer storage media, diskettes, compact disks, handheld electronic schedulers (except devices that are cellular phones), personal digital assistants (except devices that are cellular phones), computer printers, printer supplies, printer paper and printer ink.
School supplies covered under the tax exemption are categorized as “noncommercial purchases of school supplies, school art supplies, and school instructional material up to a sales price of $50 per item.” The presentation defines school supplies as “an item commonly used by a student in a course of study.
Tax-exempt school and art supplies include: binders, blackboard chalk, book bags, calculators, cellophane tape, compasses, composition books, crayons, erasers, folders, glue/paste and paste sticks, highlighters, index cards and card boxes, legal pads, lunch boxes, markers, notebooks, paper (various types), pencil boxes, pencils and sharpeners, pens, protractors, rulers, scissors, writing tablets, clay and glazes, paints, paintbrushes, sketch and drawing pads, and watercolors.
School instructional material is covered under tax exemption, as are noncommercial book purchases with a sales price of $30 or less; however, magazines, newspapers, periodicals and any other document printed or offered for sale in a non-bound form is taxable.
A complete list of exempt and non-exempt items is available at alabamaretail.org.
For assistance or more information, contact 334-242-1490 or 866-576-6531 Monday through Friday from 8 a.m. to 5 p.m., or visit www.revenue.alabama.gov.