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

What the bill says

A bill 16 TO BE ENTITLED 17 AN ACT 18 19 Relating to taxation; to create the Second Amendment 20 Sales Tax Holiday; to exempt the gross proceeds from the sale 21 of certain items from state sales and use tax during the sales 22 tax holiday; and to provide local opt in provisions for the 23 sales tax holiday. 24.

From the introduced text:

A BILL 16 TO BE ENTITLED 17 AN ACT 18 19 Relating to taxation; to create the Second Amendment 20 Sales Tax Holiday; to exempt the gross proceeds from the sale 21 of certain items from state sales and use tax during the sales 22 tax holiday; and to provide local opt in provisions for the 23 sales tax holiday. 24 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: 25 Section 1. (a) The sales tax holiday created by this 26 act shall be known as the Second Amendment Sales Tax Holiday. 27 (b) For the purposes of this act, the following terms 28 have the following meanings: Page 1 HB360 INTRODUCED 29 (1) AMMUNITION. Cartridge cases, primers, bullets, or 30 propellant powder designed for use in any firearm. 31 (2) FIREARMS. A shotgun, rifle, pistol, revolver, or 32 other handgun. 33 (3) HUNTING SUPPLIES. Tangible personal property used 34 for hunting, limited to archery equipment, firearm and archery 35 cases, firearm and archery accessories, hearing protection, holsters, belts, slings, and suppressors. 37 (c) The gross proceeds from the purchases of 38 ammunition, firearms, and hunting supplies are exempt from the 39 state sales and use tax during the period beginning on 12:01 40 a.m. on the last Friday in August of each year and ending at 41 12:00 midnight …

Sponsors

• Sells, Chris (R, HD-090) · primary sponsor
• Ingram, Reed (R, HD-075)
• Shaw, Mike (R, HD-047)
• Lipscomb, Craig (R, HD-030)
• Oliver, Ed (R, HD-081)
• Hurst, Steve (R, HD-035)
• Sorrells, Jeff (R, HD-087)
• Marques, Rhett (R, HD-091)
• Brown, Chip (R, HD-105)
• Smith, Ivan (R, HD-042)
• Rehm, Rick (R, HD-085)
• Whorton, Ritchie (R, HD-022)

Latest actions

1. April 7, 2026: Read for the Second Time and placed on the Calendar
2. April 7, 2026: Reported Out of Committee Second House
3. April 7, 2026: Finance and Taxation Education 1st Amendment
4. February 24, 2026: Pending Committee Action in Second House
5. February 24, 2026: Read for the first time and referred to the Senate Committee on Finance and Taxation Education
6. February 24, 2026: Pringle and Ingram intended to vote "Yea"
7. February 24, 2026: Motion to Read a Third Time and Pass - Adopted Roll Call 525
8. February 24, 2026: Lipscomb and Paschal intended to vote "Yea"
9. February 24, 2026: Lee motion to Previous Question adopted - Adopted Roll Call 524
10. February 24, 2026: Third Reading in House of Origin

Votes

• House Roll Call #525 (February 24, 2026): 73 yea, 29 nay, passed
• House Roll Call #524 (February 24, 2026): 72 yea, 29 nay, passed
• House Roll Call #523 (February 24, 2026): 74 yea, 27 nay, passed

Common questions

What is HB360?

HB360 is a bill in the Alabama Legislature (2026 Regular Session): 2nd Amendment Sales Tax Holiday created; to exempt certain items from sales tax during the last weekend of August.

What does HB360 do?

In its own words: A bill 16 TO BE ENTITLED 17 AN ACT 18 19 Relating to taxation; to create the Second Amendment 20 Sales Tax Holiday; to exempt the gross proceeds from the sale 21 of certain items from state sales and use tax during the sales 22 tax holiday; and to provide local opt in provisions for the 23 sales tax holiday. 24.

What is the status of HB360?

In committee as of April 7, 2026. Latest action: Read for the Second Time and placed on the Calendar (April 7, 2026).

Who sponsored HB360?

Sells, Chris (R, HD-090), with 11 co-sponsors.

Where is the official record for HB360?

On the Alabama Legislature website: https://alison.legislature.state.al.us/instrument/2026RS/HB360