CULLMAN, Ala. – Alabama shoppers will have a chance to save on certain back-to-school purchases during the state’s 21st annual Back-to-School Sales Tax Holiday.
The sales tax holiday begins Friday, July 17, at 12:01 a.m. and ends Sunday, July 19, at midnight, according to the Alabama Department of Revenue.
During the holiday, certain school supplies, computers and clothing may be purchased free of state sales tax. Local sales tax may still apply in some areas, depending on whether the county or municipality participates. The Alabama Department of Revenue lists Cullman, Cullman County, Dodge City, Fairview, Garden City, Good Hope, Hanceville and South Vinemont among the participating localities.
Eligible clothing items must be $156 or less per article. The category includes general-use clothing such as belts, boots, caps, coats, diapers, dresses, gloves, gym suits, hats, hosiery, jackets, jeans, pajamas, pants, raincoats, robes, sandals, scarves, school uniforms, shirts, shoes, shorts, socks, sneakers and underwear.
Some clothing-related items are not eligible, including accessories, protective equipment and sports or recreational equipment. Noneligible items include belt buckles sold separately, briefcases, cosmetics, handbags, jewelry, sewing supplies, sunglasses, umbrellas, wallets, watches, masks, helmets, protective gloves, safety glasses, ballet or tap shoes, band instruments, cleated athletic shoes, sports gloves, goggles, skates, shoulder pads, ski boots, waders and wetsuits.
Computers, computer software and school computer supplies are eligible when sold as a single purchase of $1,173 or less. Eligible computer items may include a laptop, desktop or tower computer system, along with components sold as part of a computer package, such as a monitor, keyboard, mouse and speakers.
Computer parts and devices not sold as part of a package with the computer’s central processing unit do not qualify for the exemption. Furniture, recreational computer systems, recreational software, recreational peripherals and noneducational video games are also not eligible.
Textbooks are eligible at a sales price of $47 or less per book for noncommercial purchases. For the holiday, a book is defined as a set of printed sheets bound together and published in a volume with an ISBN number. Magazines, newspapers, periodicals and other documents printed or offered for sale in a non-bound form are not eligible.
School supplies, school art supplies and school instructional materials are eligible at a sales price of $78 or less per item for noncommercial purchases.
Eligible school supplies include binders, blackboard chalk, book bags, calculators, cellophane tape, compasses, composition books, crayons, erasers, folders, glue, paste, paste sticks, highlighters, index cards, index card boxes, legal pads, lunch boxes, markers, notebooks, protractors, paper, pencil boxes, pencil sharpeners, pencils, pens, rulers, scissors and writing tablets.
Eligible school art supplies include clay and glazes, paints, paintbrushes for artwork and sketch and drawing pads.
Eligible school instructional materials include reference maps and globes, as well as required textbooks on an official schoolbook list with a sales price of more than $47 and less than $78.
For more information, visit www.revenue.alabama.gov/sales-use/sales-tax-holidays.
