JEFFERSON COUNTY, Alabama -- The state's first Severe Weather Preparedness Sales Tax Holiday will be from 12:01 a.m. Friday until midnight Sunday when shoppers in some cities and counties can buy weather-related merchandise tax-free.

The sales tax holiday came about as one of several suggestions in a report by Gov. Robert Bentley's Tornado Recovery Action Council, which was completed in January. The council was appointed by the governor following the April 27, 2011, tornadoes.

"Being prepared is the first step to a quick response to a natural disaster," Bentley said. "If people have the emergency supplies they need, that will go a long way toward helping them weather any storm."

TAX-FREE ELIGIBLE ITEMS

Items people can buy without paying state, county and city sales taxes this weekend, July 6-8, during the 2012 Severe Weather Preparedness Sales Tax Holiday:

Batteries: AAA, AA, C, D, 6-volt, and 9-volt.

Cellphone batteries.

Self-powered or battery-powered radios, two-way radios, weatherband or NOAA weather radios.

Self-powered light sources including battery-powered flashlights, lanterns, and emergency glow sticks.

Tarpaulin.

Plastic sheeting, drop cloths, or other flexible and waterproof sheeting.

Ground anchor systems, such as bungee cords or rope, or tie-down kits.

Duct tape.

Plywood, window film or other materials specifically designed to protect window coverings.

Non-electric food storage coolers or water storage containers.

Nonelectric can openers.

Artificial ice.

Blue ice.

Ice packs.

Reusable ice.

First-aid kits.

Fire extinguishers.

Smoke detectors.

Carbon monoxide detectors.

Gas or diesel fuel tanks or containers.

Source: The Alabama Department of Revenue

Jefferson County is not participating in the severe weather sales tax holiday or the upcoming back-to-school sales tax holiday due to the county's financial crisis, said County Manager Tony Petelos. The county's sales tax is 2 cents on a dollar.

"Hopefully next year the commission will revisit it," Petelos said.

Shelby County has agreed to participate, waiving its 1 cent sales tax.

Some cities in both Jefferson and Shelby counties will waive their sales taxes for the weekend. The savings vary from 2 cents to 4 cents, depending on the city.

Legislation that created this weekend's sales tax holiday was approved in April. The law designates the purchase of items related to severe weather preparedness as being exempt from state sales and use taxes. An item must cost $60 or less except for generators, which are covered for $1,000 or less.

Beginning in 2013, the annual sales tax holiday will be during the last full weekend of February, according to the governor's office. That will be close to the second annual Severe Weather Awareness Week, state officials said.

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PARTICIPATING CITIES

JEFFERSON COUNTY

Adamsville

Argo

Center Point

Clay

Fairfield

Fultondale

Gardendale

Graysville

Homewood

Hoover

Hueytown

Irondale

Leeds

Morris

Mountain Brook

Pinson

Tarrant

Trussville

Vestavia Hills

Warrior

SHELBY COUNTY

Calera

Columbiana

Helena

Montevallo

NOT PARTICIPATING

JEFFERSON COUNTY

Bessemer

Birmingham

Brighton

Lipscomb

Midfield

Mulga

Pleasant Grove

Trafford

SHELBY COUNTY

Alabaster

Chelsea

Pelham

Vincent

Source: Alabama Department of Revenue