Back-to-school sales tax holiday set for July 17-19

This year’s back-to-school sales tax holiday is scheduled for July 17-19.

Those who shop between 12:01 a.m. Friday, July 17, and midnight Sunday, July 19, 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.

The Hoover City Council approved Hoover’s participation this year with a May 18 vote. Jefferson and Shelby counties also are participating, according to the Alabama Department of Revenue’s website.

However, Jefferson County only waives half of its sales and use taxes. The 1 percent sales tax allocated for education in Jefferson County will be still 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.

Clothing items eligible for the waiver include: 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 and underwear.

School supplies eligible for the waiver include binders, blackboard chalk, book bags, calculators, cellophane tape, compasses, composition books, crayons, erasers, folders, glue and paste, highlighters, index cards, index card boxes, legal pads, lunch boxes, markers, notebooks, paper, pencil boxes and other school supply boxes, pencil sharpeners, pencils, pens, protractors, rulers, scissors, writing tablets, clay and glazes, paints, art paint brushes, sketch and drawing pads, watercolors, reference maps and globes, required textbooks priced between $30 and $50 and books priced at $30 or less.

For a complete list of tax-exempt and taxable items, go to revenue.alabama.gov/sales-use/sales-tax-holidays.