“Back to School” Sales Tax Holiday is August 2-4
HUNTSVILLE, Ala. (WHNT) — Area stores are stocking shelves in preparation for the upcoming first day of school.
Alabama’s eighth annual “Back to School” Sales Tax Holiday is August 2-4, 2013. The tax-free weekend begins at 12:01 a.m. on Friday, August 2 and ends at midnight Sunday, August 4. The holiday will give shoppers the opportunity to purchase certain school supplies, electronics and clothing without state sales or use tax. However, local sales tax may apply and not all areas in Alabama are participating in the sales tax holiday.
The Alabama Department of Revenue has a reference sheet for specific details on tax-free clothing, electronics and supplies.
– Tax Exempt: $100 or less, per article of clothing
– Taxable: Accessories, protective equipment and sport/recreational equipment
Computers, software and school computer supplies:
– In order to be eligible for tax exemption, the single purchase must be $750 or less.
– Tax Exempt Computers: In order to be tax exempt, a computer may include 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.
– Tax Exempt: Computer software
– Tax Exempt school computer supplies: Supplies are tax-free if it is commonly used by a student in a course of study using a computer. An all-inclusive list includes:
– Computer storage media (diskettes, compact disks, USB drives)
– 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, systems/devices/software designed for recreational use and non-educational video games
School supplies, school art supplies and school instructional material:
– Tax Exempt: Items $50 or less, per item
– Tax Exempt: Books $30 or less
-Taxable: magazines, newspapers and other periodicals
-Posted by Annie Faulk