County, municipalities to participate in sales tax holiday

FROM STAFF REPORTS

Most Shelby County municipalities and the county itself will participate in the annual back-to-school sales tax holiday Aug. 5-7.

The sales tax holiday will begin at 12:01 a.m. Friday, Aug. 5 and end at midnight on Sunday, Aug. 7.

Shoppers will have the opportunity to purchase certain school supplies, computer and clothing free of state sales or use tax—and in many cases, also free of municipal sales tax.

Local jurisdictions participating in the holiday are: Shelby County, Alabaster, Calera, Chelsea, Columbiana, Helena, Hoover, Montevallo, Pelham, Vincent, Westover and Wilsonville.

Retailers are required to participate and may not charge tax on items that are legally tax-exempt during the Sales Tax Holiday.

Clothing that costs $100 or less per article is covered by the tax holiday, but clothing accessories (jewelry and sun glasses, for example), protective equipment (helmets and protective gloves, for example) and sport or recreational equipment (ballet shoes and band instruments, for example) are taxable.

Computers, computer software and school computer supplies are exempt, but furniture and video games of a non-educational nature are taxable.

School supplies, school art supplies, school instructional material and books are exempt; but magazines, newspapers and periodicals are taxable.

The Alabama sales tax is 4 percent, and the Shelby County sales tax is 1 percent, while sales taxes levied by local municipalities range from 3-4 percent.