Keith Lusher 02.20.26
An Alabama bill that would create a new annual sales tax holiday for firearms and hunting gear is moving forward in the state Legislature.
House Bill 360, sponsored by State Rep. Chris Sells, R-Greenville, advanced out of the Alabama House Ways and Means Education Committee last week. The proposal would establish a “Second Amendment Sales Tax Holiday” on the last weekend in August each year, running from 12:01 a.m. Friday through midnight Sunday.
If approved, the exemption would apply to firearms including pistols, rifles and shotguns, along with ammunition and related components. The bill also covers items such as holsters, belts, slings, cases, hearing protection, suppressors and certain archery equipment and accessories.
Sells told committee members that the holiday would treat firearms and related gear similarly to other seasonal sales tax holidays already in place.
“The Second Amendment is very important in the state of Alabama,” Sells said. “We don’t look at all firearms as weapons. They’re like sporting equipment and stuff like that, so that’s what’s behind this.”
Alabama currently offers two statewide sales tax holidays each year: a Back-to-School Sales Tax Holiday in July and a Severe Weather Preparedness Sales Tax Holiday in February.
Under HB 360, the Alabama Department of Revenue would be responsible for adopting rules and publishing a list of qualifying items. Local governments would have the option to extend the exemption to county and municipal sales taxes by passing a resolution or ordinance before June 1 of a given year.
Supporters noted that all existing laws governing firearm purchases, including required background checks, would remain in place during the holiday.
Not all lawmakers support the measure.
Rep. Barbara Drummond, D-Mobile, cast the sole no vote in committee. She cited concerns about gun violence and its impact across the state.
“Firearms are the number one killer among young people,” Drummond said during the hearing. “When you look at the number of people and how much violence is happening throughout the entire state of Alabama, it is just unfathomable to me that we would do this.”
According to data cited during debate, Alabama recorded 1,292 firearm-related deaths in 2023, compared to 943 in New York State, despite New York having roughly four times Alabama’s population.
A fiscal note attached to the bill estimates the holiday would reduce annual sales tax receipts to the state’s Education Trust Fund by approximately $386,000 beginning in Fiscal Year 2026. If counties and municipalities opt in, local governments could see an additional estimated $506,000 decrease in sales tax revenue.
The committee voted to give HB 360 a favorable report. The bill now heads to the full Alabama House for consideration. If passed and signed into law, the new sales tax holiday would take effect immediately.
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