Alabama § 40-23-231 - Tax Exemption on Covered Items.
Full text of Alabama Code of Alabama § 40-23-231 — Tax Exemption on Covered Items., with citation guidance and answers to common questions.
§ 40-23-231. Tax Exemption on Covered Items.
Purchases of covered items, as defined herein, are exempted from the state sales and use tax during the period from 12:01 a.m. on the first Friday in July in 2012 and ending at twelve midnight the following Sunday. In subsequent years, purchases of covered items are exempted from state sales and use tax during the period from 12:01 a.m. on Friday of the last full weekend in February and ending at twelve midnight the following Sunday. Items normally sold in pairs or packages shall not be separated to qualify for the exemption provided for in this article.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-23-231
What does Code of Alabama § 40-23-231 cover?
Section 40-23-231 ("Tax Exemption on Covered Items.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-23-231?
A common citation format is "Code of Alabama § 40-23-231" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-23-231 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.