Meeting Type: BCC Regular Meeting
Meeting Date: 5/20/2025
Item Status: New
From: Beth Hodges, Budget Director; Heather Gwynn, Sales & Use Tax Coordinator
Submitted by: Susanne Spears, Chief Deputy License Inspector
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ITEM TITLE
Title
*Resolution #2025-136 - Back to School Sales Tax Holiday 2025
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STAFF RECOMMENDATION
Recommendation
Adopt Resolution #2025-136 of the Baldwin County Commission, which pursuant to the Code of Alabama 1975, as amended by §40-23-213 and Act No. 2017-120, and without limitation hereby exempts covered items from all County Sales and Use Taxes with said exemption commencing at 12:01 a.m. on the third Friday of July 2025 (July 18, 2025), and expiring at twelve midnight the following Sunday, July 2025 (July 20, 2025).
Act No. 2017-120 amended §40-23-210 through §40-23-213 by replacing the exemption period from the first full weekend of August to the third full weekend of July.
The attached resolution meets the requirements of the Code of Alabama 1975, as amended, by the §40-23-210 through §40-23-213 and ACT No. 2017-120, and without limitation.
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BACKGROUND INFORMATION
Background: The Baldwin County Commission adopted a similar resolution (#2024-120) for July 19, 2024, through July 21, 2024, for the 2024 “Sales Tax Holiday” and authorized by Code of Alabama 1975, as amended by §40-23-210 through §40-23-213 to include exemption from County Sales and Use Tax.
Previous Commission action/date: May 21, 2024 - The BCC approved Back to School Sales Tax Holiday 2024.
FINANCIAL IMPACT
Total cost of recommendation: N/A
Budget line item(s) to be used: N/A
If this is not a budgeted expenditure, does the recommendation create a need for funding? N/A
LEGAL IMPACT
Is legal review necessary for this staff recommendation and related documents?
N/A
Reviewed/approved by: N/A
Additional comments: N/A
ADVERTISING REQUIREMENTS
Is advertising required for this recommendation? N/A
If the proof of publication affidavit is not attached, list the reason: N/A
FOLLOW UP IMPLEMENTATION
For time-sensitive follow up, select deadline date for follow up: Deadline to submit certified copy of the Resolution #2025-136 to the Alabama Department of Revenue: June 18, 2025
Individual(s) responsible for follow up: Administration Staff
Action required (list contact persons/addresses if documents are to be mailed or emailed): Administration Staff to send correspondence and certified copy of Resolution #2025-136 to the following:
Alabama Department of Revenue
ATTN: Pamela Spears
Post Office Box 327900
Montgomery, Alabama 36132-7900
cc: Heather Gwynn, Sales & Use Tax Coordinator
Additional instructions/notes: Administration - Upload Resolution; Sales & Use Tax staff to coordinate social media notification and/or press release with Taylor Bufkin.