Terms Used In Alabama Code > Title 40 > Chapter 23 > Article 7 - School Items Annual Sales Tax Holiday

• Clothing: means all human wearing apparel suitable for general use including sandals, shoes, and sneakers. See Alabama Code 40-23-210
• Clothing accessories or equipment: means incidental items worn on the person or in conjunction with "clothing. See Alabama Code 40-23-210
• computer: means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. See Alabama Code 40-23-210
• covered items: means the following:
  (1) Articles of clothing with a sales price of one hundred dollars ($100), or less, per article of clothing. See Alabama Code 40-23-210
• Protective equipment: means items for human wear and designed as protection of the wearer against injury or disease or as protections against damage or injury of other persons or property but not suitable for general use. See Alabama Code 40-23-210
• School supply: is a n item commonly used by a student in a course of study. See Alabama Code 40-23-210
• Sport or recreational equipment: means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. See Alabama Code 40-23-210
• writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
• year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1