AL SB209

Requires the Alabama Department of Revenue to adjust dollar value caps on tax-exempt items using Consumer Price Index changes from December 2006 to December 2024, rounded to the nearest whole dollar, beginning in calendar year 2026.

Mandates the Department repeat the Consumer Price Index adjustment every five calendar years thereafter using the previous five years of index data.

Increases the advance notice requirement for local governments from 14 days to 90 days for adopting resolutions or ordinances for July sales tax holidays.

Increases the advance notice requirement for local governments from 14 days to 90 days for adopting resolutions or ordinances for February sales tax holidays in years after 2012.

Becomes effective October 1, 2025.