Duct Tape is Exempt During the 2013 Alabama Severe Weather Preparedness Sales Tax Holiday.

Duct Tape is Exempt During the 2013 Alabama Severe Weather Preparedness Sales Tax Holiday.

Alabama’s second annual Severe Weather Preparedness Sales Tax Holiday will be February 22 through February 24, 2013. The state sales tax holiday was created to encourage Alabama residents to stock up on supplies necessary to get them get through the tornado and hurricane season. The Atlantic Ocean hurricane season runs June through November.

During the sales and use tax holiday, no state sales or use tax may be charged on covered items. However, local taxes may apply. Participation by the state’s counties, cities, and local districts is voluntary — the Department of Revenue has asked local governments to declare whether or not they will participate by January 22, 2013.

For localities that participate in the sales tax holiday, covered items will be exempt “from county or municipal sales or use taxes during the same time period, under the same terms, conditions, and definitions as provided for the state sales tax holiday.”

As of this writing, the following localities (with locality code) have agreed to participate in the Alabama sales tax holiday running February 22 – 24, 2013:

  • Alexander City (9358);
  • Ardmore (9634);
  • Argo (9729);
  • Arley (9642);
  • Baldwin County (7002);
  • Barbour County (7003);
  • Bay Minette (9354);
  • Bibb County (7004);
  • Brundidge (9676);
  • Bullock County (7006);
  • Butler (9417);
  • Bulter County (7007);
  • Calhoun County (7008, 7108, 7208, 7308);
  • Center Point (9772);
  • Chambers County (7009, 7109, 7209, 7309, 7409, 7609, 7909);
  • Cherokee (9399);
  • Childersburg (9627);
  • Choctaw County (7012);
  • Cleveland (9496);
  • Coker (9760);
  • Coosa County (7019);
  • Crossville (9669);
  • Culllman (9170);
  • Cullman County (7022, 7122);
  • Daphne (9623);
  • Decatur (9152);
  • Double Springs (9200);
  • Douglas (9646);
  • Elkmont (9654);
  • Elmore County (7026, 7726);
  • Eufaula (9304);
  • Eva (9104);
  • Falkville (9611, 9511):
  • Florala (9624):
  • Florence (9455):
  • Foley (9492);
  • Fort Deposit (9382);
  • Fort Payne (9350);
  • Franklin County (7030);
  • Fultondale (9418);
  • Geneva (9303);
  • Georgiana (9353);
  • Grant (9398);
  • Greenville (9435);
  • Grove Hill (9673);
  • Gulf Shores (9428);
  • Haleyville (9000);
  • Hartselle (9307);
  • Hayden (9658);
  • Hokes Bluff (9617);
  • Homewood (9491);
  • Hueytown (9371);
  • Huntsville (9145);
  • Jackson County (7036);
  • Kimberly (9644);
  • Lanett (9616);
  • Leeds (9401);
  • Limestone County (7042);
  • Madison (9662);
  • Magnolia Springs (9773);
  • Marengo County (7046);
  • Midway (9126);
  • Mobile (City of) (9149);
  • Mobile County (7049, 7749);
  • Montevallo (9604);
  • Moundville (9461);
  • Mountain Brook (9135);
  • Mt Vernon (9495);
  • New Hope (9700);
  • Oak Grove (9603);
  • Opelika (9663);
  • Owens Cross Roads (9703);
  • Parrish (9429);
  • Pelham (9452);
  • Phil Campbell (9334);
  • Pike County (7055);
  • Pike Road (9753);
  • Rainbow City (9666);
  • Rainsville (9389);
  • Repton (9659);
  • Roanoke (9319);
  • Robertsdale (9618);
  • Russell County (7507) – limited;
  • Russellville (9494);
  • Scottsboro (9410);
  • Semmes (9608);
  • Sheffield (9453);
  • Silverhill (9670);
  • Snead (9606);
  • Southside (9701);
  • Springville (9714);
  • St. Clair County (7059, 7759) – limited;
  • Sulligent (9392);
  • Sumter County (7060);
  • Talladega (9387);
  • Talladega County (7061, 7171, 7761);
  • Tallapoosa County (7062);
  • Tallassee (9363);
  • Tarrant (9625);
  • Trinity (9153);
  • Troy (9328);
  • Tuscaloosa County (7063);
  • Vestavia Hills (9333);
  • Wetumpka (9338);
  • Wilcox County (7006); and
  • Winston County (7067).

As of this writing, the following localities have decided to not participate:

  • Allgood (9709);
  • Baker Hill (9752);
  • Banks (9109);
  • Carrollton (9329);
  • Clanton (9416);
  • Daviston (9494);
  • Dutton (9460);
  • Escambia County (7027, 7127, 7227, 7727);
  • Grantt (9741);
  • Geneva County (7031);
  • Glen Allen (9165);
  • Goshen (9476);
  • Hammondville (9600);
  • Jackson’s Gap (9682);
  • Louisville (9361);
  • Lynn (9125);
  • Millport (9100);
  • Montgomery County (7051);
  • New Site (9605);
  • Ohatchee (9632);
  • Ozark (9339);
  • Pleasant Grove (9420);
  • Priceville (9716);
  • Ragland (9310);
  • Reece City (9749);
  • Shorter (9702);
  • Silas (9427);
  • Steele (9639);
  • Thomaston (9660); and
  • Wilton (9686).

Certain items with a sales price of $60 or less are covered by the sales tax holiday. These include, but are not limited to:

  • A variety of batteries;
  • Cellular phone batteries;
  • Duct Tape;
  • Fire extinguisher;
  • Plastic sheeting;
  • Self-contained first aid kit; and
  • Tarpaulin.

The purchase of portable generators and power cords with a sales price of $1,000 or less are also exempt.

Please visit the Alabama Department of Revenue website for a complete list of exempt items and additional information.

photo credit: striatic via photopin cc

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