HB298 Alabama 2013 Session

Summary

Primary Sponsor

Wes Long

Republican

Co-Sponsors

Mac ButtramDuwayne BridgesMack N. ButlerJim McClendonHarry ShiverMicky HammonKen JohnsonDavid StandridgeRandy WoodDonnie ChesteenRichard J. LairdDavid SessionsLynn GreerBarry MooreRichard BaughnJim BartonJay LoveMike MillicanDan WilliamsEd HenryChad Fincher

Session

Regular Session 2013

Title

Sales tax, exempting ammunition manufactured for firearms from sales tax, Sec. 40-23-4 am'd.

Summary

HB298 would exempt ammunition manufactured for firearms from Alabama sales tax.

What This Bill Does

The bill would add an exemption for ammunition manufactured for firearms to the sales tax exemptions in Section 40-23-4. If enacted, such ammunition would be sold without sales tax, meaning retailers would not charge tax on qualifying items. The change could reduce state and local tax revenue from ammunition sales, and violations of the exemption could be punished with fines and jail time.

Who It Affects

• Consumers who purchase ammunition manufactured for firearms would pay no sales tax on those purchases.
• Retailers and sellers of ammunition manufactured for firearms would apply the exemption at the point of sale and ensure proper reporting to reflect the exemption.

Key Provisions

• Amends Section 40-23-4 to exempt ammunition manufactured for firearms from sales tax.
• Effective date: the act becomes effective on the first day of the third month following its passage and governor approval.
• Penalties: violations are punishable by fines between $500 and $2,000 and imprisonment of 6 months to 1 year.

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

Subjects

Sales Tax