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Montgomery County to participate in 2026 Back‑to‑School sales tax holiday
Summary
The commission adopted Resolution No. 2026‑02 to exempt the county's 2.5% sales and use tax for qualifying back‑to‑school purchases from 12:01 a.m. July 17 through midnight July 19, 2026, under Act No. 2025‑309; the county must notify the Alabama Department of Revenue by April 17, 2026.
Montgomery County on Feb. 10 adopted a resolution to participate in the 2026 Back‑to‑School Sales Tax Holiday authorized by the Alabama Legislature.
Revenue Manager Terri Henderson presented a memo recommending that the county adopt the resolution pursuant to Act No. 2025‑309. The adopted resolution (No. 2026‑02) provides for an exemption of the county’s 2½ percent sales and use tax on purchases covered by the state holiday beginning at 12:01 a.m. Friday, July 17, 2026, and ending at 12:00 midnight Sunday, July 19, 2026.
Henderson noted the Alabama Department of Revenue requires a certified copy of the adopted resolution by April 17, 2026, for inclusion in the department’s published list of participating localities. The county’s resolution also cites Code of Alabama 1975, § 11‑51‑210(e), which requires notice to ADOR for an amendment to the county’s sales and use tax levy at least 90 days prior to the effective date.
The commission voted to adopt the resolution as presented; the minutes record the motion as carried unanimously. County staff will forward a certified copy of the resolution to the Alabama Department of Revenue ahead of the April 17 deadline.
