Bill > HB277

This bill creates a sales tax holiday for specific firearm-related items between Memorial Day and the Fourth of July, known as the 2A Sales Tax Holiday. The bill defines "covered items" to include ammunition (such as cartridge cases, primers, bullets, and powder), firearms (shotguns, rifles, pistols, revolvers), and a wide range of hunting supplies like archery equipment, accessories, apparel, binoculars, tools, cases, range finders, knives, treestands, and hearing protection. During this period, the gross proceeds from purchases of these covered items will be exempt from state sales and use tax. The Commissioner of the Department of Revenue is required to establish rules for implementing the exemption, including creating a list of qualifying items. Local counties and municipalities can also opt to provide similar sales tax exemptions during this period by passing a resolution at least 90 days in advance, but they cannot extend the exemption beyond this specified timeframe. The act will take effect immediately upon passage and approval by the Governor.

Budget and Finance

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