AL SB136

Moves the annual school items sales tax holiday from the first Friday in August to the third Friday in July, ending at midnight the following Sunday.

Exempts covered items from state sales and use tax during the new July holiday period to align with school year start dates.

Allows counties and municipalities to provide local sales and use tax exemptions on covered items during the same July period by adopting a resolution or ordinance at least 30 days in advance.

Prohibits counties and municipalities from offering sales tax exemptions on school items during any other period of the year.

Becomes effective immediately upon passage and approval by the Governor.