AL HB596

Food is exempt from state sales and use tax annually from 12:01 a.m. on the first day of Lent through 11:59 p.m. on the last day of Lent.

Food is defined according to 7 U.S.C §2011, et seq., under the federal Supplemental Nutrition Assistance Program, regardless of where or how it is sold.

Counties and municipalities may adopt a resolution or ordinance at least 30 days before Lent to exempt food from local sales and use taxes during the same Lent period, using identical terms and definitions as the state exemption.

Counties and municipalities cannot provide food exemptions during any other period of the year not designated as a sales tax holiday.

The Commissioner of the Department of Revenue shall promulgate rules to implement the exemption, including a list of qualifying articles that comply with the Streamlined Sales and Use Tax Agreement.