Read the full stored bill text
HB360 INTRODUCED
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HB360
HGHXR63-1
By Representatives Sells, Ingram, Shaw, Lipscomb, Oliver,
Hurst, Sorrells, Marques, Brown, Smith, Rehm, Whorton,
Wadsworth, Bolton, Brinyark, Myrex, Moore (P), Faulkner, Crow,
Pettus, Kirkland, Underwood, Wilcox, Bedsole, Harrison,
Butler, Robertson, Hammett, Allbright, Yarbrough, Colvin,
Rigsby, DuBose, Shaver, Kiel, Givan, Pringle, Hulsey, Robbins,
Lomax, Lee, Clouse, Crawford, Whitt, Paramore, Carns, Mooney,
Easterbrook, Fincher, Stubbs, Starnes, Travis, Lamb, Shirey,
Givens, Holk-Jones, Lovvorn, Stringer
RFD: Ways and Means Education
First Read: 29-Jan-26
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HGHXR63-1 09/19/2025 MF (F)MF 2025-2803
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First Read: 29-Jan-26
SYNOPSIS:
This bill would create the Second Amendment
Sales Tax Holiday to occur annually the last weekend in
August, during which the gross proceeds from the sale
of ammunition, firearms, and firearm accessories are
exempt from state sales and use tax.
This bill would also allow municipalities and
counties to opt in to the sales tax holiday.
A BILL
TO BE ENTITLED
AN ACT
Relating to taxation; to create the Second Amendment
Sales Tax Holiday; to exempt the gross proceeds from the sale
of certain items from state sales and use tax during the sales
tax holiday; and to provide local opt in provisions for the
sales tax holiday.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) The sales tax holiday created by this
act shall be known as the Second Amendment Sales Tax Holiday.
(b) For the purposes of this act, the following terms
have the following meanings:
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have the following meanings:
(1) AMMUNITION. Cartridge cases, primers, bullets, or
propellant powder designed for use in any firearm.
(2) FIREARMS. A shotgun, rifle, pistol, revolver, or
other handgun.
(3) HUNTING SUPPLIES. Tangible personal property used
for hunting, limited to archery equipment, firearm and archery
cases, firearm and archery accessories, hearing protection,
holsters, belts, slings, and suppressors.
(c) The gross proceeds from the purchases of
ammunition, firearms, and hunting supplies are exempt from the
state sales and use tax during the period beginning on 12:01
a.m. on the last Friday in August of each year and ending at
12:00 midnight on the following Sunday.
(d) The Commissioner of the Alabama Department of
Revenue shall adopt rules to implement and administer this
act, including, but not limited to, a list of items that
qualify for the exemption pursuant to this act.
(e) A county or municipality may exempt the purchase of
ammunition, firearms, and hunting supplies from county or
municipal sales and use taxes, respectively, as provided by
Section 40-23-4.01, Code of Alabama 1975; provided, however,
that:
(1) the exemption shall follow the same terms,
conditions, and definitions as otherwise provided in this act,
including the holiday period provided in subsection (c); and
(2) notwithstanding Section 40-23-4.01(a)(2)a. and b.,
Code of Alabama 1975, the resolution or ordinance providing
for the exemption shall be adopted by June 1 of a given year
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for the exemption shall be adopted by June 1 of a given year
and provide for the duration of the exemption, which must be
in calendar year increments or in perpetuity.
Section 2. This act shall become effective immediately.
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