In accordance with Act 2025-309, for calendar year 2026, ALDOR will adjust the dollar amounts of covered items for the annual back to school and severe weather preparedness sales tax holidays by the percentage change in the Consumer Price Index for all urban consumers as published by the U.S. Department of Labor, Bureau of Labor Statistics, from December 2006 to December 2024, rounded to the nearest whole dollar.
ALDOR will repeat the adjustment every five calendar years using the Consumer Price Index for all urban consumers as published by the U.S. Department of Labor, Bureau of Labor Statistics, for the previous five years forward.
Departmental rules 810-6-3-.65 and 810-6-3-.66 are being amended to provide adjusted dollar amounts for “covered items” that are exempt from state sales and use taxes during the specified timeframe of the sales tax holidays.
The act also increases the number of days in which a locality must pass an ordinance or resolution to provide a corresponding local tax exemption for the sales tax holidays from 30 days to 90 days.
If you have any questions, contact ALDOR’s Sales Tax Administration Section.
Contact
Sales and Use Tax Division
Sales Tax Administration Section
P.O. Box 327710
Montgomery, AL 36132
334-242-1490