City to hold sales tax holiday
Published 12:01 am Wednesday, July 4, 2018
Times are changing.
After many years of not participating, the city of Atmore will be participating in the annual Sales Tax Holiday this year, Mayor Jim Staff announced Tuesday.
The 2018 Sales Tax Holiday, will be held beginning Fri., July 20 at 12:01 a.m. until Sun., July 22, at midnight.
The sales tax holiday gives shoppers the opportunity to purchase certain school supplies, computers and clothing free of state sales tax. However, local sales tax may apply.
Those businesses that sell school supplies will be participating in the sales tax holiday, Staff said.
The following is what’s exempt and taxable, according to the Alabama Department of Revenue:
Clothing — $100 or less, per article of clothing
Exempt
• 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
• belt buckles, sold separately
• briefcases
• cosmetics
• costume masks
• hair notions (barrettes, hair bows, etc.)
• handbags
• handkerchiefs
• jewelry
• patches and emblems
• sewing equipment
• sewing materials
• sun glasses, eye glasses, contacts
• umbrellas
• wallets
• watches
• wigs and hair pieces
• breathing masks
• clean room apparel and equipment
• ear and hearing protectors
• face shields
• hard hats
• helmets
• paint or dust respirators
• protective gloves
• safety glasses and goggles
• safety belts
• tool belts
• welders gloves and masks
• ballet or tap shoes
• band instruments
• cleated or spiked athletic shoes
• gloves (baseball, bowling, boxing, hockey, golf, etc.)
• goggles
• hand and elbow guards
• life preserves and vests
• mouth guards
• roller and ice skates
• shin guards
• shoulder pads
• ski boots
• waders
• wetsuits and fins
Computers, computer software and school computer supplies
Exempt
• Computers may include a laptop, desktop or tower computer system which consists of a central processing unit and devices such as a display monitor, keyboard, mouse and speakers sold as a computer package.
School computer supplies
• computer storage media, diskettes and 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 and school instructional material – sales of $50 or less per item
Exempt
• binders
• blackboard chalk
• book bags
• calculators
• cellophane tape
• compasses
• composition books
• crayons
• erasers
• folders, expandable, pocket, plastic and manila
• glue, paste and past 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 and other school supply boxes
• pencil sharpeners
• pencils
• pens
• protractors
• rulers
• scissors
• writing tablets
• clay and glazes
• paints
• paint brushes for artwork
• sketch and drawing pads
• watercolors
• 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, set of printed sheets bound together and published in a volume with an ISBN number
Taxable
• magazines
• newspapers
• periodicals
• any other documented printed or offered for sale in a non-bound form