The state of Alabama will hold its 18th annual back-to-school sales tax holiday this weekend. The sales tax holiday will begin on Friday, July 21 at 12:01 a.m. and end Sunday, July 23 at midnight.
Both the City of Scottsboro and Jackson County will participate in the tax-free weekend, allowing shoppers the opportunity to purchase certain school supplies, computers, books and clothing free of sales tax. Local sales tax may apply. Retailers are required to participate and may not charge tax on items that are legally declared tax-exempt during the Sales Tax Holiday.
Items declared exempt include clothing priced $100 or less per article and include all human-wearing apparel suitable for general use such as belts, boots, caps, coats, diapers, dresses, gloves, gym suits, hats, hosiery, jackets, jeans, neckties, pajamas, pants, raincoats, robes, sandals, scarves, school uniforms, shirts, shoes, shorts, sneakers, socks, underwear, etc.
Computers, computer software and school computer supplies are exempt with a single purchase of a sales price of $750 or less. To be eligible, a computer may include a laptop, desktop or tower computer system which consists 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.
The list for school computer supplies includes computer storage media such as diskettes or compact disks, computer printers and printer supplies such as printer paper and printer ink.
School supplies, school art supplies and school instructional material with a sales price of $50 or less per item are also exempt. These items include binders, crayons, folders, book bags, calculators, pencils, pens, notebooks, lunch boxes and more.
For a complete list of supplies visit the Alabama Department of Revenue’s website.