During Alabama’s annual Severe Weather Preparedness Sales Tax Holiday, no state sales or use tax is due on certain items you may purchase to deal with severe weather (Act 2012-256, Rule 810-6-3-.66). The sales tax holiday takes place on the last full weekend of February, starting at 12:01 a.m. on Friday and ending at midnight on Sunday. A county or municipality, by resolution or ordinance adopted at least 30 days prior to the last full weekend of February, may provide for the exemption of covered items from county or municipal sales or use taxes during the same time period, under the same terms, conditions, and definitions as provided for the state sales tax holiday.