HB143 Alabama 2012 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Terri CollinsRepresentative
Republican
Session: Regular Session 2012
Title: Gun shows, business license tax levied on organizer not participants under certain conditions, Sec. 40-12-143 am'd.
Summary: HB143 would shift gun show business license taxes from participants to the organizer, who must pay for each show (no half-year licenses) and manage licenses and records for shows up to seven days.
What This Bill Does
If passed, the bill changes who pays the license tax: the show organizer pays the license taxes for each event, and participants do not pay if the organizer has all required licenses. The organizer must purchase a license for every gun show, and the show cannot last more than seven days. The organizer must determine whether participants are licensed for sales tax purposes and must collect and remit taxes for any unlicensed participants, providing a list of participants to local authorities. If the organizer fails to pay the required licenses, participants must obtain their own licenses. The organizer must maintain sales records for pistols, revolvers, and maxim silencers and make them available for inspection, with potential license revocation for failing to keep records. The overall rule remains that organizers and participants must comply with all applicable federal, state, and local laws.

Who It Affects
Gun show organizers: would be responsible for purchasing show licenses, verifying participant licensing, collecting/remitting sales taxes for unlicensed participants, maintaining required records, and ensuring compliance.
Gun show participants (sellers/buyers): would not pay license taxes directly if the organizer pays; otherwise must obtain their own licenses and follow sales tax and other regulatory requirements.

Key Provisions
The license tax for gun shows would be paid by the organizer, not by each participant, as long as the organizer has paid the required licenses before the event.
A gun show license must be purchased for each show; no half-year licenses would be issued; shows may last no more than seven days.
The organizer must determine if each participant is licensed under state and local sales tax laws and must provide a list of participants to the appropriate county and municipality; the organizer must collect and remit all state and local sales taxes for any participant not licensed.
If the organizer does not pay the prescribed licenses before the event, each participant is responsible for their own licenses.
The organizer must keep permanent records of pistol/revolver/maxim silencer sales, including date, serial number, and purchaser information, and these records must be available for inspection by law enforcement; failure to keep records can 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