HB360 • 2026

2nd Amendment Sales Tax Holiday created; to exempt certain items from sales tax during the last weekend of August

Firearms Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Sells
Last action: 2026-04-07
Official status: Read Second Time in Second House
Effective date: Not listed

Plain English Breakdown

The bill text states it becomes effective immediately but does not explicitly state which calendar year's August holiday is the first one to occur.

Second Amendment Sales Tax Holiday

This bill creates an annual sales tax holiday in August that exempts state taxes on firearms, ammunition, and specific hunting supplies.

What This Bill Does

Creates the Second Amendment Sales Tax Holiday to occur annually during the last weekend of August.
Exempts gross proceeds from the sale of ammunition, firearms, and firearm accessories (defined as hunting supplies) from state sales and use tax.
Sets the holiday period beginning at 12:01 a.m. on the last Friday in August and ending at midnight on the following Sunday.
Allows counties and municipalities to choose whether to also exempt these items from their local taxes.
Requires local governments to adopt an ordinance or resolution by June 1 of each year if they want to participate.

Who It Names or Affects

People who buy firearms, ammunition, or specific hunting supplies in Alabama during the holiday period.
Businesses that sell these items and collect sales taxes.
The Alabama Department of Revenue, which must write rules to implement the law.
Local city and county governments deciding whether to offer a matching tax break.

Terms To Know

Ammunition: Cartridge cases, primers, bullets, or propellant powder designed for use in any firearm.
Firearms: Shotguns, rifles, pistols, revolvers, and other handguns.
Hunting Supplies: Tangible personal property used for hunting, limited to archery equipment, firearm and archery cases, accessories, hearing protection, holsters, belts, slings, and suppressors.

Limits and Unknowns

The bill states the law takes effect immediately but does not specify a calendar year for the first holiday.
Local governments must decide by June 1; those who do not act before then cannot participate until they pass an ordinance in a future year.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

3P2SGZV-1

Finance and Taxation Education

Finance and Taxation Education 1st Amendment

Plain English: This amendment changes the start date for a sales tax holiday to begin on August 1, 2026.

Sets the beginning of the tax-free period to August 1, 2026.

The official text provided is incomplete and cuts off before listing which items are exempt from sales tax.
Because the list of eligible items is missing, it is unclear exactly what products would be covered by this change.

Bill History

2026-04-07 Senate
Read for the Second Time and placed on the Calendar
2026-04-07 Senate
Reported Out of Committee Second House
2026-04-07 Senate
Finance and Taxation Education 1st Amendment
2026-02-24 House
Motion to Read a Third Time and Pass - Adopted Roll Call 525 (Yeas 73, Nays 29)
2026-02-24 House
Lee motion to Previous Question adopted - Adopted Roll Call 524 (Yeas 72, Nays 29)
2026-02-24 House
Third Reading in House of Origin (Yeas 74, Nays 27)
2026-02-24 Senate
Pending Committee Action in Second House
2026-02-24 Senate
Read for the first time and referred to the Senate Committee on Finance and Taxation Education
2026-02-24 House
Pringle and Ingram intended to vote "Yea"
2026-02-24 House
Lipscomb and Paschal intended to vote "Yea"
2026-02-12 House
Read for the Second Time and placed on the Calendar
2026-02-11 House
Reported Out of Committee House of Origin
2026-01-29 House
Pending Committee Action in House of Origin
2026-01-29 House
Read for the first time and referred to the House Committee on Ways and Means Education

Official Summary Text

2nd Amendment Sales Tax Holiday created; to exempt certain items from sales tax during the last weekend of August

Current Bill Text

Read the full stored bill text

HB360 INTRODUCED
Page 0
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
1
2
3
4
5
6
7
8
9
10
11
12
13
HGHXR63-1 09/19/2025 MF (F)MF 2025-2803
Page 1
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:
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
HB360 INTRODUCED
Page 2
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
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
HB360 INTRODUCED
Page 3
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.
57
58
59