SB382 Summary

• Amends Section 40-23-210 of the Alabama Code to expand the annual sales tax holiday exemptions to include uniforms for marching band, cheerleading, dance team, and other organized ancillary school activities (excluding sports programs) up to $150 total cost.

• Adds exemption for musical instruments and related musical instrument accessories purchased for use in school bands, music classes, or other school-affiliated music groups, with a $750 exemption on the first purchase of a single instrument or accessories.

• Clarifies that tablets, e-readers, and other devices capable of downloading or viewing school instructional materials and related classroom research documents are eligible computer devices for the $750 sales tax holiday exemption on computers, computer software, and school computer supplies.

• Becomes effective immediately upon passage and approval by the Governor.