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Bill > HB360

AL HB360

AL HB360
2nd Amendment Sales Tax Holiday created; to exempt certain items from sales tax during the last weekend of August

summary

Introduced
01/29/2026
In Committee
02/11/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

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

AI Summary

This bill establishes a "Second Amendment Sales Tax Holiday" in Alabama, exempting certain items from state sales and use tax during the last weekend of August each year. Specifically, the exemption applies to the purchase of ammunition, defined as components for firearms like cartridge cases, primers, bullets, or propellant powder; firearms, which include shotguns, rifles, pistols, revolvers, or other handguns; and hunting supplies, encompassing tangible personal property used for hunting such as archery equipment, firearm and archery accessories, hearing protection, holsters, belts, slings, and suppressors. The exemption is set to begin at 12:01 a.m. on the last Friday in August and conclude at 12:00 midnight on the following Sunday. The Commissioner of the Alabama Department of Revenue is tasked with creating rules and a list of qualifying items to administer this holiday, and counties and municipalities are also given the option to exempt these same items from their local sales and use taxes, provided they adopt resolutions or ordinances by June 1 of each year that align with the state's terms and definitions for the exemption.

Committee Categories

Budget and Finance

Sponsors (58)

Chris Sells (R)*,  Heath Allbright (R),  Russell Bedsole (R),  Ron Bolton (R),  Bryan Brinyark (R),  Chip Brown (R),  Mack Butler (R),  Jim Carns (R),  Steve Clouse (R),  Brock Colvin (R),  Danny Crawford (R),  Norman Crow (R),  Susan DuBose (R),  Brett Easterbrook (R),  David Faulkner (R),  Bob Fincher (R),  Juandalynn Givan (D),  Donna Givens (R),  Matthew Hammett (R),  Ben Harrison (R),  Frances Holk-Jones (R),  Leigh Hulsey (R),  Steve Hurst (R),  Reed Ingram (R),  Jamie Kiel (R),  Mike Kirkland (R),  Bill Lamb (R),  Paul Lee (R),  Craig Lipscomb (R),  James Lomax (R),  Joe Lovvorn (R),  Rhett Marques (R),  Arnold Mooney (R),  Parker Moore (R),  Cindy Myrex (R),  Ed Oliver (R),  Marcus Paramore (R),  Phillip Pettus (R),  Chris Pringle (R),  Rick Rehm (R),  Phillip Rigsby (R),  Ben Robbins (R),  Chad Robertson (R),  Ginny Shaver (R),  Mike Shaw (R),  Mark Shirey (R),  Van Smith (R),  Jeff Sorrells (R),  Jerry Starnes (R),  Shane Stringer (R),  Troy Stubbs (R),  Curtis Travis (D),  Bubba Underwood (R),  Tim Wadsworth (R),  Andy Whitt (R),  Ritchie Whorton (R),  Margie Wilcox (R),  Ernie Yarbrough (R), 

Last Action

Read for the Second Time and placed on the Calendar (on 02/12/2026)

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