HB375 Alabama 2023 Session

Summary

Primary Sponsor

Matt SimpsonRepresentative

Republican

Session

Regular Session 2023

Title

Relating to sales and use tax; to amend Section 40-23-4, as amended by Acts Act 2022-199, 2022-291, 2022-293, and 2022-373 of the 2022 Regular Session, Code of Alabama 1975, to exempt the purchase of gun safes and gun safety devices from sales and use tax.

Summary

HB375 would exempt the purchase of gun safes and gun safety devices from Alabama sales and use tax.

What This Bill Does

It adds gun safes and gun safety devices to the list of items exempt from sales and use tax under Section 40-23-4. As a result, buyers would not pay state or local sales tax on these items, and sellers would not collect tax at the point of sale. The bill also defines what counts as a gun safe and a gun safety device for applying this exemption, and the exemption takes effect October 1, 2023.

Who It Affects

• Individuals buying gun safes or gun safety devices in Alabama, who would not pay state or local sales tax on these items.
• Retailers/sellers of gun safes and gun safety devices in Alabama, who would not collect sales tax on these items at the point of sale.

Key Provisions

• Exempts gun safes and gun safety devices from sales and use taxes (state and local).
• Defines gun safe as a locking container or enclosure for secure storage of firearms; defines gun safety device as an integral device on a firearm to restrict operation to designated persons.
• Specifies that the exemption applies to gross receipts/proceeds from the sale of these items.
• Effective date is October 1, 2023.
• Amends Section 40-23-4, updating existing exemptions list.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Relating to sales and use tax; to exempt gun safes and safety devices from sales and use tax.