HB472 Alabama 2010 Session

Summary

Primary Sponsor

Dickie Drake

Republican

Co-Sponsor

Gerald H. Allen

Session

Regular Session 2010

Title

Firearms and ammunition, sales tax limited, const. amend.

Summary

HB472 would amend the Alabama Constitution to cap the sales tax on firearms and ammunition at the same rate as the food sales tax.

What This Bill Does

It proposes a constitutional amendment stating that the sales tax on pistols, rifles, shotguns, any firearms, or ammunition may not exceed the sales tax levied on food at the point of sale. It defines food for this purpose and sets the cap to apply at the time of purchase. The amendment would take effect for tax years beginning after December 31, 2008 and would become law only if approved by a majority of voters in a statewide election.

Who It Affects

• Firearm purchasers and retailers would face a maximum sales tax on firearms and ammunition equal to the food tax rate at the point of sale.
• State and local governments would be restricted in setting higher sales taxes on firearms and ammunition, potentially affecting revenue from those taxes.

Key Provisions

• Sales tax on a pistol, rifle, shotgun, firearm of any kind, or ammunition may not exceed the sales tax levied on food by state and local governments at the point of sale.
• Food is defined for this amendment as substances sold for ingestion or chewing by humans and consumed for taste or nutritional value.
• The amendment becomes part of the Alabama Constitution only if approved by a majority of qualified electors in accordance with the state’s election laws.
• Effective for all tax years beginning after December 31, 2008.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Constitutional Amendments