Alabama HB360 creates a Second Amendment Sales Tax Holiday exempting certain items from sales tax during the last weekend of August.
Alabama HB360 establishes the Second Amendment Sales Tax Holiday, exempting the gross proceeds from the sale of ammunition, firearms, and hunting supplies from state sales and use tax during the last weekend of August. The bill allows municipalities and counties to opt in to the sales tax holiday. The exemption includes items such as cartridge cases, primers, bullets, propellant powder, shotguns, rifles, pistols, revolvers, archery equipment, firearm and archery accessories, hearing protection, holsters, belts, slings, and suppressors.
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- Legal Framework
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