2009 Sales Tax Holiday
Alabama will hold its fourth annual sales tax holiday from August 7 to August
9, 2009. This will give shoppers in Tuscaloosa County the opportunity to purchase
certain school supplies, computers and clothing free of state and local sales
tax.
The information below is a quick guide (not an all inclusive list) to some
of the items which are exempt from sales tax. We have also included items which
are not included in the sales tax holiday.
Download
the Alabama Department of Revenue's Quick Reference List (Click Here).
If you would like to view additional information from the Department of Revenue
(Click
Here)
CLOTHING
($100 or less, per article of clothing)
|
| TAX
EXEMPT ITEMS
(includes all human wearing apparel
suitable for general use - not all inclusive) |
| Belts |
Hosiery |
Sandals |
| Boots |
Jackets |
Scarves |
| Caps |
Jeans |
School Uniforms |
| Coats |
Neckties |
Shirts |
| Dresses |
Pajamas |
Shoes |
| Gloves |
Pants |
Shorts |
| Gym Suits |
Raincoats |
Socks |
| Hats |
Robes |
Sneakers |
| Diapers |
|
Underwear |
| NON-TAX
EXEMPT (TAXABLE) ITEMS |
| Clothing
Accessories |
Protective
Equipment |
Sports or Recreation
Equipment |
| Belt Buckles
(sold separately) |
Breathing Masks |
Ballet or Tap Shoes |
| Briefcases |
Clean Room
Apparel & Equipment |
Band Instruments |
| Cosmetics |
Ear & Hearing Protectors |
Cleated or Spiked Athletic Shoes |
| Costume Mask
(sold separately) |
Face Shields |
Gloves (baseball, bowling, golf,
etc.) |
| Hair
Notions (barrettes, hair bows, etc.) |
Hard Hats |
Goggles |
| Handbags |
Helmets |
Hand & Elbow Guards |
Handkerchiefs |
Paint or Dust Respirators |
Life Preserves & Vests |
Jewelry |
Protective Gloves |
Mouth Guards |
Patches &
Emblems (sold separately) |
Safety Glasses & Goggles |
Roller &
Ice Skates |
Sewing Equipment
& Supplies |
Tool Belts |
Shin Guards |
Sewing Materials |
Welders Gloves & Masks |
Shoulder Pads |
Sun Glasses |
|
Ski Boots |
| Umbrellas |
|
Waders |
| Wallets and Watches |
|
Wetsuits & Fins |
Wigs &
Hair Pieces |
|
|
|
COMPUTERS,
SOFTWARE, & SUPPLIES
(A single purchase with a sales price of $750 or less)
|
| TAX
EXEMPT ITEMS
|
| Computers - For purposes
of the exemption, a computer may include a laptop, or tower computer system
which consist of a central processing unit (CPU), and devices such as
a display monitor, keyboard, mouse, and speakers sold as a computer package.
Computer parts and devices not sold as part of a package with the CPU,
will not qualify for the exemption. |
| Computer Software |
| School Computer
Supplies
( An item commonly used by a student in a course of study in which a computer
is used) |
| |
Computer Storage
Media (diskettes, compact disks, etc.) |
|
| |
Handheld Electronic Schedulers
(except devices that are cellular phones) |
|
| |
Personal Digital Assistants
(except devices that are cellular phones) |
|
| |
Computer Printers |
|
| |
Printer Supplies for Computers
(printer paper, printer ink) |
|
| NON-TAX
EXEMPT (TAXABLE) ITEMS |
| |
Furniture |
|
| |
Any systems, devices, software, peripherals
designed or intended primarily for recreational use |
|
| |
Video games of a non-educational nature |
|
|
SCHOOL
SUPPLIES, ART & INSTRUCTIONAL MATERIAL
(Sale price of $50 or less, per item - Noncommercial Purchases)
|
| TAX
EXEMPT ITEMS
|
| Binders |
Highlighters |
Pencil Boxes & Other
School Supply Boxes |
| Blackboard Chalk |
Index Cards |
| Book Bags |
Index Card Boxes |
Pencil Sharpeners |
| Calculators |
Legal Pads |
Pencils |
| Cellophane Tape |
Lunch Boxes |
Pens |
| Composition Books |
Markers |
Protractors |
| Crayons |
Notebooks |
Rulers |
| Erasers |
Paper (loose leaf ruled notebook
paper, copy paper, graph paper, tracing paper, manila paper, colored paper,
poster board, and construction paper) |
Scissors |
| Folders (expandable, pocket, plastic
& manila) |
Writing Tablets |
| |
| Glue, paste, and paste sticks |
SCHOOL ART SUPPLIES
All Inclusive List
(Items commonly used by a student in a course of study for artwork)
|
| Clay & Glazes |
Sketch and Drawing Pads |
|
| Paints (Acrylic, Tempora & Oil) |
Watercolors |
|
| Paintbrushes for artwork |
|
|
SCHOOL INSTRUCTIONAL MATERIAL
All Inclusive List
(Written material commonly used by a student in a course of study as
a reference and to learn the subject being taught)
|
| Reference Maps and Globes |
| Required Textbooks on an official
school book list with a sale price of more than $30 and less than $50 |
|
BOOKS
(Sale price of $30 or less, per book - Noncommercial Purchases)
|
|
TAX
EXEMPT ITEMS
|
| Books - The term book
is defined as a set of printed sheets bound together and published in
a volume with an ISBN number. |
|
NON-TAX
EXEMPT (TAXABLE) ITEMS |
| |
Magazines |
|
| |
Newspapers |
|
| |
Periodicals |
|
| |
Any other document printed or offered for sale
in a non-bound form |
|
|
|