RESOLUTION 2024-R-86  PROVIDING FOR THE CITY OF IRONDALE'S PARTICIPATION IN THE WHEREAS, $40-23-210 through $40-23-213 of the Code of Alabama (1975) provides for a Sales Tax Holiday for the exemption of the state sales and use tax for certain non-  "2024 BACK-TO-SCHOOL SALES TAX HOLIDAY"  commercial purchases related to school clothing and supplies; and  WHEREAS, $40-23-213 oft the Code ofAlabama (1975) authorizes the City of Irondale to provide for an exemption of municipal sales and use taxes for purchases of certain items covered during the same time period in which the state sales and use tax exemption is in place under the same terms, conditions, and definitions as provided for the state sales tax holiday, provided a resolution to that effect is adopted by the municipality at least thirty days prior to the  sales tax holiday; and  WHEREAS, the City of Irondale desires to join the State of Alabama in giving a municipal sales and use tax holiday for the same period of time and under the same terms,  conditions and definitions as the state sales tax holiday.  THEREFORE, BE ITI RESOLVED BY THE CITY OF IRONDALE that all covered items as set forth in $40-23-210 of the Code of Alabama (1975) are hereby exempted from the payment of municipal sales and use tax during the period beginning at 12:01 a.m. on Friday, July 19, 2024 and ending at twelve midnight on Sunday, July 21, 2024 as a part of the "2024  Back-to-School Sales Tax Holiday."  BE IT FURTHER RESOLVED that a copy of this resolution be maintained in the Office of the City Clerk of the City of Irondale and be forwarded to the Alabama Department of  Revenue.  ADOPTED & APPROVED: This 21st day of! May, 2024.  David  APPROVED:  22  /)  TEA  ATTESTED:  RiS eigAntiAllison, City Clerk    CERTIFICATION  ILeigh Ann Allison, City Clerk of the City of Irondale, Alabama, hereby certify that the above to be a true and correct copy of a resolution adopted by the City Council of the City of Irondale at its regular meeting held on May 21st, 2024, as same appears in the minutes of record  ofs said meeting.  Leiph@mAllison, Clerk g-ulis  City    50N North Ripley Street. Montgomery, AL36130 revenuealabamagov.  Alabama Department of Revenue  2024 Back-to-School Sales Tax Holiday  Alabama will hold its 19th annual back-to-school sales tax holiday, beginning Friday, July 19 at 12:01 a.m. and ending Sunday,July: 21 at midnight. This event gives shoppers the opportunity to purchase certain school supplies, computers, and clothing free of state sales tax. Local sales tax may still apply. For more information, contact the Sales and Use Tax Division at 334-242-1490 or 866-576-6531.  Clothing Eligible Hosiery Jackets Jeans Neckties Pajamas Pants Raincoats Robes Sandals Noneligible Breathing masks Clean rooma appareland equipment Ear & hearing protectors Face shields Hard hats Helmets Paint or dust respirators Protective gloves Safety glasses and goggles Safety! belts Tool belts Welder gloves and masks  $100 or less, per article of clothing  Includes all human wearing apparel suitable for general use. This is not an all-inclusive list.  Belts Boots Caps Coats Diapers Dresses Gloves Gym Suits Hats  Scarves School Uniforms Shirts Shoes Shorts Socks Sneakers Underwear  Clothing accessories, protective equipment, and sports orrecreational equipment  Belt buckles (sold separately) Briefcases Cosmetics Costume masks (sold separately) Hair Notions (barrettes, hair bows, etc.) Handbags Handkerchiefs Jewelry Patches and emblems (sold separately) Sewing equipment & supplies (pins, patterns, scissors, tape measures, etc.) Sewing materials (thread, fabric, buttons, zippers, etc.) Sunglasses, eyeglasses, contacts (prescription or nonprescription), Umbrellas Wallets Watches Wigs and hair pieces  Ballet or tap: shoes Band instruments Cleated or spiked athletic shoes Gloves (baseball, bowling, boxing, hockey, golf, etc.) Goggles Hand and elbow guards Life preserves and vests Mouth guards Roller andi ice skates Shing guards Shoulder pads Ski boots Waders Wetsuits andf fins    Computers, computer software, and school computer supplies  Eligible  A single purchase with a sales price of $750 or less.  Computers For a purchase to be eligible, ac computer may include al laptop, desktop, or tower computer system which consists ofa central processing unit (CPU), and devices such as a display monitor, keyboard, mouse, and speakers sold as a computer package. Computer parts and devices not sold as part ofap package with the CPU, will not qualify for the exemption. School computer: supplies An item commonly used by a student in a course of study in which a computer is used. All-inclusive  Computer software list includes:  Computer storage media; diskettes, compact disks Handheld electronic schedulers, except devices that are cellular phones Personal digital assistants, except devices that are cellular phones Printer supplies for computers (printer paper, printeri ink)  Computer printers Furniture  Noneligible  Any systems, devices, software, peripherals designed ori intended primarily for recreational use School supplies, school art supplies, and school instructional material Sales price of $50 or less, per item (noncommercial purchases) This is an all-inclusive list.  Video games ofar non-educational nature  Eligible School supplies Highlighters Index cards Index card boxes Legal pads Lunch boxes Markers Notebooks Protractors board)  Binders Blackboard chalk Book bags Calculators Cellophane tape Compasses Composition books Crayons Erasers Folders (expandable, pocket, plastic, and manila) Glue, paste, and paste sticks  Pencil boxes and other school supply boxes Pencil sharpeners Pencils Pens Rulers Scissors Writingt tablets  Paper (colored, construction, copy, graph, loose leaf ruled notebook, manila, and tracing papers and poster  School art supplies This is an all-inclusive list.  School instructional material (Written material commonly use inac course of studyasa reference and to learn the subject being taught) This is an all-inclusive list. Reference maps and globes Required textbooks on an official schoolbook list witha a sales price of more than $30 and less than $50  Clay and glazes Paints (acrylic, tempora, oil, and watercolors) Paintbrushes for artwork Sketch and drawing pads  Books Eligible  Sales price of $30 or less, per book (noncommercial purchases)  Books  Thet term booki is defined as as set of printed sheets bound together and published in a volume with an ISBN number.  Noneligible  Magazines Newspapers and periodicals  Any other document printed or offered for sale ina a non-bound form