Meeting Type: BCC Regular Meeting
Meeting Date: 4/21/2026
Item Status: New
From: Beth Hodges, Budget Director; Heather Gwynn, Sales & Use Tax Director
Submitted by: Loren Lucas, Senior Audit Compliance Officer
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ITEM TITLE
Title
Resolution #2026-079 - Back-to-School Sales Tax Holiday 2026
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STAFF RECOMMENDATION
Recommendation
Adopt Resolution #2026-079 of the Baldwin County Commission, effective April 18, 2026, which exempts certain covered items from Baldwin County sales and use tax for the 2026 Back-to-School Sales Tax Holiday on July 17 - July 19, 2026.
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BACKGROUND INFORMATION
The Code of Alabama, 1975, as amended, §40-23-210 through §40-23-213 and Acts 2017-120 and 2025-309 provides for the exemption of certain covered items from State sales and use tax during the third full weekend in July of each year, and authorizes any county or municipality to adopt a local sales and use tax exemption by resolution or ordinance.
Act No. 2025-309 extended the required period between the adoption of the local resolution or ordinance and the commencement of the “Sales Tax Holiday” from thirty (30) to ninety (90) days. Accordingly, Resolution #2026-079 has an effective date of April 18, 2026.
Previous Commission action/date: May 20, 2025 - BCC adopted Resolution #2025-136 for the 2025 Back-to-School Sales Tax Holiday.
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: April 21, 2026
Individual(s) responsible for follow up: Admin Staff / Sales & Use Tax Staff
Action required (list contact persons/addresses if documents are to be mailed or emailed): Admin Staff: Prepare correspondence and mail with a certified copy of Resolution to:
Alabama Department of Revenue
ATTN: Sales & Use Tax Division - Pamela Spears
Post Office Box 327900
Montgomery, Alabama 36132-7900
cc: Heather Gwynn
Beth Hodges
Jerry Green
Susanne Spears
Loren Lucas
Sales & Use Tax Staff will submit correspondence and Resolution to ADOR via upload to the My Alabama Taxes portal and will coordinate social media and/or press release with Taylor Lesinger.
Additional instructions/notes: N/A