Alabama to Hold Sales Tax Holiday for Severe Weather Preparedness Items

Thursday, May 3rd, 2012


On the recommendation of the Tornado Recovery Action Council, the Alabama Legislature recently enacted legislation (2012 Ala. Acts 256) allowing for residents to purchase items related to severe weather preparedness exempt from tax the first full weekend in July and the last full weekend in February. See Governor Bentley's announcement here.

The sales tax holiday was prompted by the outbreak of tornadoes in April 2011. The sales tax holiday will begin at 12:01 a.m. on Friday, July 6 and end at midnight on Sunday, July 8. Items covered in the new law include the following:

  • Batteries, including cell phone batteries and charges;
  • Battery-powered radios;
  • NOAA weather radios;
  • Flashlights, lanterns, and emergency glow sticks;
  • First-aid kits;
  • Duct tape;
  • Plywood, window film or other materials, specifically designed to protect window openings;
  • Portable generators;
  • Gas or Diesel fuel containers;
  • Tarpaulins and plastic sheeting;
  • Any non-electric food storage cooler or water storage container;
  • Non-electric can openers;
  • Any artificial ice, blue ice, ice packs, or reusable ice;
  • Fire extinguishers, smoke detectors, and carbon monoxide detectors;
  • Ground anchor systems such as cords or rope or tie-down kits;

The sales tax exemption is limited to $60 on any single item, except for generators, which are exempt if they cost $1,000 or less.

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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

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