House Bill 360 Alabama 2026 Session

Summary

Primary Sponsor

Chris SellsRepresentative

Republican

Session

2026 Regular Session

Title

2nd Amendment Sales Tax Holiday created; to exempt certain items from sales tax during the last weekend of August

Summary

HB360 would create a yearly Second Amendment Sales Tax Holiday in Alabama, exempting certain gun-related items from state sales tax during the last weekend in August, with optional local exemptions for counties and municipalities.

What This Bill Does

It would exempt the gross proceeds from the sale of ammunition, firearms, and hunting supplies from state sales and use tax during the period starting at 12:01 a.m. on the last Friday in August and ending at 12:00 midnight on the following Sunday. Counties and municipalities could opt in to provide the same exemption for local taxes by adopting a resolution or ordinance by June 1 of the year, with the exemption following the same terms and definitions. The Alabama Department of Revenue would adopt rules to implement the act and create a list of items that qualify. The act would become effective immediately upon passage.

Who It Affects

• Gun buyers and retailers in Alabama would benefit from the state sales tax exemption on eligible items during the holiday.
• Counties and municipalities that choose to opt in would determine and implement any local sales tax exemptions for the same period.

Key Provisions

• Creates the Second Amendment Sales Tax Holiday, annually on the last weekend in August; exemptions apply to ammunition, firearms, and hunting supplies.
• Exemption applies to gross proceeds from purchases; local opt-in exemptions allowed under local law with deadlines and duration specified (calendar-year increments or perpetuity).
• Definitions for ammunition, firearms, and hunting supplies are established in the act.
• Department of Revenue shall adopt rules and publish a qualifying-items list to implement the exemption.
• Local exemptions must adopt resolutions/ordinances by June 1 and run for the specified duration.
• Act becomes effective immediately.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation & Revenue