4. Energy Star Sales Tax Holiday
: e : 12/09/2008 : MCS / th LRS2008-4817
SYNOPSIS: Under existing
law, certain school items and clothing are included in the annual
sales tax holiday.
This bill would include certain
energy efficient products within the exemption from the sales and use
tax during the annual sales tax holiday.
amend Section 40-23-210, Code of Alabama 1975, relating to the annual
sales tax holiday, to include certain energy efficient products
within the exemption from the sales and use tax during the annual
sales tax holiday.
IT ENACTED BY THE LEGISLATURE OF ALABAMA:
1. Section 40-23-210, Code of Alabama 1975, is amended to read as
used in this article, the term "covered items" means the
Articles of clothing with a sales price of one hundred dollars
($100), or less, per article of clothing.
"Clothing" means all human wearing apparel suitable for
general use including sandals, shoes, and sneakers. Clothing shall
Belt buckles sold separately.
Costume masks sold separately.
Patches and emblems sold separately.
Sewing equipment and supplies including, but not limited to, knitting
needles, patterns, pins, scissors, sewing machines, sewing needles,
tape measures, and thimbles.
Sewing materials that become part of "clothing" including,
but not limited to, buttons, fabric, lace, thread, yarn, and zippers.
In addition, clothing shall not include clothing accessories or
equipment, protective equipment, or sport or recreational equipment;
as defined herein.
"Clothing accessories or equipment" means incidental items
worn on the person or in conjunction with "clothing." The
following list contains examples and is not intended to be an
all-inclusive list. "Clothing accessories or equipment"
Hair notions, including, but not limited to, barrettes, hair bows,
and hair nets.
Sun glasses, non-prescription.
Wigs and hair pieces.
"Protective equipment" means items for human wear and
designed as protection of the wearer against injury or disease or as
protections against damage or injury of other persons or property but
not suitable for general use. The following list contains examples
and is not intended to be an all-inclusive list. "Protective
equipment" shall include:
Clean room apparel and equipment.
Ear and hearing protectors.
Paint or dust respirators.
Safety glasses and goggles.
Welders gloves and masks.
"Sport or recreational equipment" means items designed for
human use and worn in conjunction with an athletic or recreational
activity that are not suitable for general use. The following list
contains examples and is not intended to be an all-inclusive list.
"Sport or recreational equipment" shall include:
Ballet and tap shoes.
Cleated or spiked athletic shoes.
Gloves, including, but not limited to, baseball, bowling, boxing,
hockey, and golf.
Hand and elbow guards.
Life preservers and vests.
Roller and ice skates.
Wetsuits and fins.
A single purchase, with a sales price of seven hundred fifty dollars
($750), or less, of computers, computer software, and school computer
A "computer" means an electronic device that accepts
information in digital or similar form and manipulates it for a
result based on a sequence of instructions.
"Computer software" means a set of coded instructions
designed to cause a "computer" or automatic data processing
equipment to perform a task.
A "school computer supply" means an item commonly used by a
student in a course of study in which a computer is used. The
following is an all-inclusive list of school computer supplies:
Computer storage media; diskettes, compact disks.
Handheld electronic schedulers, except devices that are cellular
Personal digital assistants, except devices that are cellular phones.
Printer supplies for computers; printer paper, printer ink.
"Computer," "computer software," and "school
computer supplies" shall not include furniture and any systems,
devices, software, peripherals designed or intended primarily for
recreational use, or video games of a noneducational nature.
Noncommercial purchases of school supplies, school art supplies, and
school instructional material, up to a sales price of fifty dollars
($50) per item.
"School supply" is an item commonly used by a student in a
course of study. The following is an all-inclusive list:
Folders; expandable, pocket, plastic, and manila.
Glue, paste, and paste sticks.
Index card boxes.
Paper; loose leaf ruled notebook paper, copy paper, graph paper,
tracing paper, manila paper, colored paper, poster board, and
Pencil boxes and other school supply boxes.
"School art supply" is an item commonly used by a student
in a course of study for artwork. The following is an all-inclusive
Clay and glazes.
Paints; acrylic, tempora, and oil.
Paintbrushes for artwork.
Sketch and drawing pads.
"School instructional material" is written material
commonly used by a student in a course of study as a reference and to
learn the subject being taught. The following is an all-inclusive
Reference maps and globes.
Required textbooks on an official school book list with a sales price
of more than thirty dollars ($30) and less than fifty dollars ($50).
Noncommercial purchases of books with a sales price of not more than
thirty dollars ($30) per book. The term book shall mean a set of
printed sheets bound together and published in a volume with an ISBN
number, but does not include magazines, newspapers, periodicals, or
any other document printed or offered for sale in a non-bound form.
Energy efficient products with a sales price of one thousand five
hundred dollars ($1,500) or less per product purchased for
noncommercial home or personal use. For purposes of this section, an
energy efficient product is any dishwasher, clothes washer, air
conditioner, ceiling fan, incandescent or fluorescent light bulb,
dehumidifier, programmable thermostat, refrigerator, or computer
monitor, the energy efficiency of which has been designated by the
United States Environmental Protection Agency and the United States
Department of Energy as meeting or exceeding each agency's energy
saving efficiency requirements or which have been designated as
meeting or exceeding such requirements under each agency's Energy
2. This act shall become effective immediately following its passage
and approval by the Governor, or its otherwise becoming law.