Tax-free guns and ammo? Alabama lawmakers advance bill to create Second Amendment sales tax holiday

(Billy Pope/ADNCR)

Gun owners, hunters, and all those who enjoy their Second Amendment freedom in Alabama may soon have a new date to circle on the calendar each year.

State lawmakers are advancing the Alabama Second Amendment Sales Tax Holiday bill — a proposal that would create a new annual “Second Amendment Sales Tax Holiday.”

HB360, sponsored by State Rep. Chris Sells (R-Greenville), received a favorable report from the Alabama House Ways and Means Education Committee last week after discussion of its fiscal impact, and now awaits a full vote by from the Alabama House.

Under the proposal, Alabama would establish a statewide sales tax holiday each year on the last weekend in August covering certain firearm and hunting-related purchases.

According to the bill, the exemption would apply from 12:01 a.m. Friday through midnight Sunday, and cover:

  • Firearms, including pistols, rifles, shotguns, and other handguns
  • Ammunition and related components
  • Defined hunting supplies such as archery equipment, firearm and archery accessories, cases, hearing protection, holsters, belts, slings, and suppressors

The bill directs the Alabama Department of Revenue to adopt rules and publish a list of qualifying items.

Local governments could also opt in to extend the exemption to county and municipal sales taxes by passing a resolution or ordinance by June 1 of a given year.

Sells told committee members firearm purchases during the holiday would follow the same process already required under law, including background checks.

A fiscal note discussed during the hearing estimated the revenue impact at roughly $386,000.

The committee voted to issue a favorable report on HB360, advancing the bill for further consideration in the Alabama House.

Similar Second Amendment or outdoor sporting goods tax holidays have been adopted in several other states in recent years.

Sherri Blevins is a staff writer for Yellowhammer News. You may contact her at [email protected].

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