The Alabama House of Representatives passed HB360 Tuesday 73-29, creating an annual sales tax holiday on firearms, ammunition, and hunting supplies, after Republicans invoked cloture to end a Democratic filibuster.
The bill, sponsored by Rep. Chris Sells (R-Greenville), would exempt purchases of firearms, ammunition, and hunting supplies from state sales and use tax from 12:01 a.m. on the last Friday in August through midnight on the following Sunday. Counties and municipalities could opt in to extend the exemption to local sales taxes as well, provided they adopt a resolution by June 1 of the given year.
Under the bill, hunting supplies eligible for the exemption include archery equipment, firearm and archery cases and accessories, hearing protection, holsters, belts, slings, and suppressors.
According to the bill’s fiscal note, the holiday would reduce annual sales tax receipts to the Education Trust Fund by an estimated $386,000 beginning in fiscal year 2026. If local governments opt in, counties and municipalities could see an additional $506,000 annual reduction in their own sales tax receipts.
Speaker Nathaniel Ledbetter framed the bill as a rare piece of legislation hitting three conservative priorities at once.
“The Alabama Legislature has a strong record of protecting the Second Amendment, cutting taxes, and helping small businesses turn a dollar, but I believe this is the first piece of legislation we have passed supporting all three of those conservative principles at once,” Ledbetter said. “This legislation is about supporting responsible gun ownership, and I am hopeful that it will provide meaningful tax relief for Alabama families while also driving economic activity for retailers and outdoor businesses across our state.”
Sells echoed that framing, drawing a contrast with other states.
“I am proud that while other states are constantly working to weaken the rights of law-abiding gun owners, Alabama is sending a clear message that it fully backs the Second Amendment,” Sells said. “Alabama is a state that believes in every word of the United States Constitution, and the Legislature will always step up to protect the fundamental freedoms of our citizens.”
House Minority Leader Anthony Daniels (D-Huntsville) questioned whether the bill reflected the right priorities for struggling Alabamians.
“There are individuals out here that are really having a hard time at the grocery store,” Daniels said. “They’re having a hard time making ends meet. A lot of their folks right now are furloughed. I just think that our priorities should be a little bit different than really focusing on issues that are actually not going to help the average person.”
Rep. Reed Ingram (R-Pike Road) pushed back on concerns about the bill’s fiscal impact, arguing the holiday would ultimately drive more consumer spending.
“More people are going to come back and buy more supplies because they’re going to need more ammo the next week,” Ingram said. “More people are buying that kind of supply, it’s going to create more of a market. I just don’t think it’s going to have a negative effect on the general fund or the education fund at all.”
HB360 now heads to the Senate for consideration.
Sawyer Knowles is a capitol reporter for Yellowhammer News. You may contact him at [email protected].
