HB277 Alabama 2025 Session

Summary

Primary Sponsor

Ernie YarbroughRepresentative

Republican

Session

2025 Regular Session

Title

2A Holiday sales tax holiday created; to exempt certain items from sales tax from the period between Memorial Day and the Fourth of July

Summary

HB277 would create a 2A Sales Tax Holiday from Memorial Day to July 4, exempting purchases of ammunition, firearms, and hunting supplies from state sales tax, with local opt-in available.

What This Bill Does

HB277 creates an annual 2A Sales Tax Holiday from Memorial Day through July 4, during which the gross proceeds from the sale of covered items are exempt from the state sales and use tax. Covered items include ammunition, firearms, and hunting supplies as defined in the bill, with certain items excluded (such as animal feed and vehicles). Counties and municipalities may opt in to provide the exemption at the local level, by adopting a resolution or ordinance at least 90 days before the holiday and only during the holiday period. The Department of Revenue would adopt rules to implement the holiday and maintain a list of qualifying items.

Who It Affects

• Consumers who buy covered items (ammunition, firearms, hunting supplies) during the holiday would not pay state sales tax on those purchases.
• Counties and municipalities that choose to opt in would be able to provide a local exemption during the holiday period.

Key Provisions

• Creates the 2A Sales Tax Holiday.
• Defines covered items: ammunition, firearms, and hunting supplies (with exclusions specified in the bill).
• Exemption period runs from 12:01 a.m. Memorial Day to 12:00 midnight July 4.
• Local opt-in: counties and municipalities may adopt the exemption by resolution or ordinance at least 90 days before the holiday and only during the holiday period, under the same terms as the state holiday.
• The Commissioner of the Department of Revenue must adopt rules to implement the bill and maintain a list of qualifying items.
• Effective immediately upon passage and approval by the Governor, or becoming law otherwise.

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

Subjects

Taxation & Revenue