Alabama’s 15th annual sales tax holiday for school-related items begins at 12:01 a.m. Friday, July 17, 2020, and ends at midnight Sunday, July 19, 2020, giving shoppers the opportunity to purchase certain school supplies, computers, books and clothing free of the state’s four percent sales or use tax. Here’s what you can save on.
CLOTHING – $100 or Less, per article of clothing
TAX EXEMPT:
Includes all human wearing apparel suitable for general use – Not an all-inclusive list
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 – Socks – Sneakers -Underwear
TAXABLE:
Clothing Accessories:
Belt Buckles (sold separately) – Briefcases – Cosmetics – Costume masks (sold separately) – Hair Notions (barrettes, hair bows, etc) – Handbags – Handkerchiefs – Jewelry – Patches & Emblems (sold separately)
Sewing Equipment & Supplies (pins (patterns, scissors, tape measures, etc) – Sewing Materials (thread, fabric, buttons, zippers, etc) – Sun glasses, eye glasses, contacts (prescription or nonprescription) -Umbrellas – Wallets – Watches – Wigs & hair pieces
Protective Equipment:
Breathing Masks – Clean Room Apparel & Equipment – Ear & Hearing Protectors – Face Shields – Hard Hats – Helmets – Paint or Dust Respirators – Protective Gloves – Safety Glasses & Goggles – Safety Belts
Tool Belts – Welders Gloves & Masks Sport or Recreational
Equipment:
Ballet or Tap Shoes – Band Instruments – Cleated or Spiked Athletic Shoes – Gloves (baseball, bowling, boxing, hockey, golf, etc) – Goggles – Hand & Elbow Guards – Life Preserves & Vests – Mouth Guards
Roller & Ice Skates – Shin Guards – Shoulder Pads – Ski Boots – Waders – Wetsuits & Fins
COMPUTERS, COMPUTER SOFTWARE, & SCHOOL COMPUTER SUPPLIES –
A single purchase with a sales price of $750 or Less
TAX EXEMPT:
Computers – For purposes of the exemption, 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.
Computer Software
School Computer Supplies – An item commonly used by a student in a course of study in which a computer is used –
All inclusive list includes:
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 for Computers (printer paper, printer ink)
TAXABLE:
Furniture – Any systems, devices, software, peripherals designed or intended primarily for recreational use, or – Video games of a non-educational nature
School Supplies, School Art Supplies & School Instructional Material –
Sales Price of $50 or Less, per item (Noncommercial Purchases)
TAX EXEMPT:
School Supplies – All Inclusive List:
Binders – Blackboard Chalk – Book Bags – Calculators – Cellophane Tape – Compasses – Composition Books – Crayons – Erasers – Folders (expandable, pocket, plastic & manila) – Glue, paste, and paste sticks Highlighters – Index Cards – Index Card Boxes – Legal Pads – Lunch Boxes – Markers – Notebooks – Paper (loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper) – Pencil Boxes & Other School Supply Boxes – Pencil Sharpeners
Pencils – Pens – Protractors – Rulers – Scissors – Writing Tablets
School Art Supplies – All Inclusive List:
Clay & Glazes – Paints (Acrylic, Tempora & Oil) – Paintbrushes for artwork – Sketch and Drawing Pads
Watercolors
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 sales price of more than $30 and less than $50
BOOKS – Sales Price of $30 or Less, per book (Noncommercial Purchases)
TAX EXEMPT:
Books – The term book is defined as a set of printed sheets bound together and published in a volume with an ISBN number.
TAXABLE:
Magazines – Newspapers – Periodicals – Any Other Document Printed or Offered for Sale in a Non-Bound Form
Source: Alabama Dept of Revenue
