Staff photo.
The 2023 back-to-school sales tax holiday is set for July 21-23.
This year’s back-to-school sales tax holiday in Alabama is set for July 21-23.
Between 12:01 a.m. Friday, July 21, and midnight Sunday, July 23, shoppers will not have to pay state sales and use taxes and some local sales and use taxes on select items.
The three-day sales and use tax holiday was first created by the Legislature in 2006 to give people a break from taxes as they shop for items needed for their children to return to school.
The state gives counties and municipalities the option of whether to waive their own sales and use taxes for the same period.
Mountain Brook is waiving its sales and use taxes, and other nearby cities and towns participating as of June 15 were Adamsville, Alabaster, Bessemer, Birmingham, Calera, Center Point, Chelsea, Clay, Columbiana, Fultondale, Gardendale, Graysville, Helena, Homewood, Hoover, Hueytown, Indian Springs Village, Irondale, Leeds, Morris, Pelham, Pinson, Tarrant, Trussville, Vestavia Hills, Vincent, Warrior, West Jefferson, Westover and Wilsonville, according to the Alabama Department of Revenue’s website.
Jefferson and Shelby counties also are participating. However, Jefferson County only waives half of its sales and use taxes. The 1% sales tax allocated for education in Jefferson County will still be collected.
Items exempt include clothing with a sales price of $100 or less per item (excluding certain accessories and protective and sports equipment); computer equipment and supplies with a sales price of $750 or less per item or computer package; and noncommercial purchases of school supplies, school art supplies or school instructional materials up to $50 per item.
For a complete list of tax-exempt and taxable items, go to revenue.alabama.gov/sales-use/sales-tax-holidays.