HB367 Alabama 2011 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Craig Ford
Independent
Co-Sponsors: Jim Patterson Ken Johnson Richard Baughn Ed Henry William Roberts Terri Collins Micky Hammon Randy Wood Joe Hubbard Mike Ball Wayne Johnson
Session: Regular Session 2011
Title: Gun shows, business license tax levied on organizer not participants under certain conditions, Sec. 40-12-143 am'd.
Summary: HB367 would shift gun show business license taxes from participants to the show organizer and set licensing and record-keeping requirements for organizers.
What This Bill Does
If passed, the organizer would pay the license tax for each gun show rather than each participant. Shows would be limited to seven days, and organizers must obtain all required licenses for the event. Organizers determine participants' licensing status, provide participant lists to local officials, and collect/remit state and local sales taxes for unlicensed participants; if the organizer hasn’t paid, participants must obtain licenses themselves. Organizers must keep sales records for certain restricted items and make them available for inspection.

Who It Affects
Organizers of gun and knife shows: must pay the license tax for each show, obtain required licenses, determine participant licensing, provide participant lists to local authorities, collect/remit taxes for unlicensed participants, and maintain required sales records.
Participants in gun and knife shows: may not pay license taxes if the organizer has paid; otherwise may need licenses and could be responsible for taxes and records; must comply with all applicable laws and provide information as required.

Key Provisions
License tax for gun shows would be paid by the organizer for each show, and participants would not be charged license taxes if the organizer has paid.
The organizer must purchase the license for each show; no half-year licenses would be issued; shows could last no more than seven days.
The organizer must determine each participant's licensing status and provide a list of participants to the county and municipality; the organizer collects and remits all state and local sales taxes for unlicensed participants.
If the organizer does not pay the required licenses prior to the event, each participant must be responsible for their own licenses and taxes.
The organizer and participants must follow all applicable federal, state, and local laws and regulations; the organizer must maintain permanent records of pistol/revolver/maxim silencer sales and make them available for inspection; failure to keep records could lead to license revocation.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation